- New Mexico Supreme Court | Thursday, August 7, 2008 | Cited 0 times
- Colorado Court of Appeals | Thursday, February 27, 1992 | Cited 0 times
- Colorado Court of Appeals | Thursday, December 5, 1991 | Cited 0 times
- Colorado Court of Appeals | Thursday, December 24, 1998 | Cited 0 times
- United States Tax Court | Monday, August 19, 1991 | Cited 0 times