- United States Tax Court | Monday, August 4, 1997 | Cited 0 times
- United States Tax Court | Thursday, January 19, 2012 | Cited 0 times
- United States Tax Court | Monday, September 12, 2016 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Wednesday, July 12, 1995 | Cited 0 times