- District Court, N.D. Iowa | Friday, September 1, 2006 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Thursday, July 5, 2001 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Thursday, July 5, 2001 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Tuesday, October 21, 1997 | Cited 0 times
- United States Tax Court | Wednesday, July 16, 2003 | Cited 0 times