- District Court, D. Massachusetts | Friday, May 17, 2002 | Cited 0 times
- District Court, D. Massachusetts | Thursday, July 7, 1994 | Cited 0 times
- District Court, D. Massachusetts | Friday, May 13, 1994 | Cited 0 times
- United States Tax Court | Monday, December 22, 1997 | Cited 0 times