- United States Tax Court | Monday, March 23, 1998 | Cited 0 times
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- Oregon Tax Court | Wednesday, February 20, 1974 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Tuesday, July 3, 2018 | Cited 0 times
- United States Tax Court | Tuesday, April 1, 1997 | Cited 0 times
- United States Tax Court | Wednesday, August 17, 2011 | Cited 0 times