- United States Tax Court | Monday, March 14, 1994 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Monday, May 3, 1993 | Cited 0 times
- United States Tax Court | Wednesday, June 8, 1994 | Cited 0 times
- United States Tax Court | Monday, June 1, 1992 | Cited 0 times