- Court of Appeals for the Second Circuit | Monday, September 29, 2008 | Cited 0 times
- Court of Appeals for the Second Circuit | Monday, September 29, 2008 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, December 19, 2012 | Cited 0 times
- United States Tax Court | Wednesday, October 28, 2009 | Cited 0 times