- United States Tax Court | Tuesday, April 20, 1999 | Cited 0 times
- District Court, S.D. Iowa | Friday, November 1, 1968 | Cited 0 times
- United States Tax Court | Tuesday, July 13, 1999 | Cited 0 times
- United States Tax Court | Wednesday, July 8, 1998 | Cited 0 times
- United States Tax Court | Tuesday, May 19, 1998 | Cited 0 times