- Court of Appeals for the Eighth Circuit | Wednesday, April 14, 1982 | Cited 0 times
- United States Tax Court | Monday, August 18, 1986 | Cited 0 times
- United States Tax Court | Monday, November 25, 1991 | Cited 0 times
- United States Tax Court | Monday, November 29, 1999 | Cited 0 times