- United States Tax Court | Thursday, July 28, 2005 | Cited 0 times
- District Court, N.D. New York | Monday, August 23, 1982 | Cited 0 times
- United States Tax Court | Wednesday, April 18, 1984 | Cited 0 times
- United States Tax Court | Monday, February 6, 1984 | Cited 0 times