- United States Tax Court | Monday, September 17, 1973 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Tuesday, May 8, 2001 | Cited 0 times
- United States Tax Court | Monday, July 20, 1998 | Cited 0 times
- United States Tax Court | Monday, September 28, 1981 | Cited 0 times