- United States Tax Court | Wednesday, October 4, 1995 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Friday, August 24, 1979 | Cited 0 times
- United States Tax Court | Wednesday, August 10, 2016 | Cited 0 times
- United States Tax Court | Tuesday, February 11, 1997 | Cited 0 times