- District Court, S.D. New York | Friday, February 2, 1996 | Cited 0 times
- District Court, D. Oregon | Tuesday, May 3, 1988 | Cited 0 times
- District Court, D. Oregon | Friday, September 30, 1994 | Cited 0 times
- District Court, D. Vermont | Wednesday, January 6, 1988 | Cited 0 times
- United States Tax Court | Tuesday, January 24, 1989 | Cited 0 times