- United States Tax Court | Wednesday, July 14, 2004 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Wednesday, November 3, 2004 | Cited 0 times
- Louisiana Attorney General Reports | Thursday, November 9, 2000 | Cited 0 times
- United States Tax Court | Wednesday, July 14, 2004 | Cited 0 times
- Nebraska Attorney General Reports | Tuesday, December 2, 1997 | Cited 0 times