- Court of Appeals for the Ninth Circuit | Thursday, October 7, 1993 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Thursday, December 21, 1989 | Cited 0 times
- United States Tax Court | Thursday, September 8, 2005 | Cited 0 times
- United States Tax Court | Wednesday, May 10, 2006 | Cited 0 times