- United States Tax Court | Thursday, January 24, 1991 | Cited 0 times
- Hawaii Supreme Court | Tuesday, June 27, 2006 | Cited 0 times
- Nebraska Supreme Court | Friday, February 9, 1996 | Cited 0 times
- Nevada Supreme Court | Tuesday, July 27, 1993 | Cited 0 times
- New Mexico Court of Appeals | Thursday, January 27, 1983 | Cited 0 times