- United States Tax Court | Tuesday, March 2, 1999 | Cited 0 times
- Court of Appeals for the First Circuit | Wednesday, August 9, 2006 | Cited 0 times
- Court of Appeals for the Seventh Circuit | Wednesday, August 9, 2006 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Friday, October 23, 1998 | Cited 0 times
- United States Tax Court | Tuesday, March 2, 1999 | Cited 0 times