- United States Tax Court | Monday, January 29, 2018 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Monday, March 16, 1992 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Thursday, November 7, 1996 | Cited 0 times
- United States Tax Court | Wednesday, December 5, 1990 | Cited 0 times