- Court of Appeals for the Tenth Circuit | Thursday, April 25, 1991 | Cited 0 times
- Court of Appeals for the Sixth Circuit | Tuesday, October 1, 1991 | Cited 0 times
- United States Tax Court | Monday, January 6, 1992 | Cited 0 times
- United States Tax Court | Thursday, July 19, 1990 | Cited 0 times