- United States Tax Court | Thursday, November 6, 1997 | Cited 0 times
- Court of Appeals for the Seventh Circuit | Monday, April 6, 1998 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Thursday, April 9, 1998 | Cited 0 times
- United States Tax Court | Monday, December 30, 2002 | Cited 0 times