- District Court, N.D. Oklahoma | Tuesday, June 19, 2001 | Cited 0 times
- District Court, W.D. Pennsylvania | Wednesday, December 8, 2010 | Cited 0 times
- United States Tax Court | Tuesday, January 10, 2017 | Cited 0 times
- United States Tax Court | Wednesday, April 20, 1994 | Cited 0 times