- United States Tax Court | Thursday, November 1, 2007 | Cited 0 times
- District Court, D. Utah | Thursday, April 9, 1987 | Cited 0 times
- Court of Civil Appeals of Oklahoma | Tuesday, February 12, 1991 | Cited 0 times
- United States Tax Court | Thursday, November 1, 2007 | Cited 0 times