- United States Tax Court | Tuesday, May 26, 2015 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Monday, November 1, 1982 | Cited 0 times
- United States Tax Court | Monday, May 8, 2006 | Cited 0 times
- United States Tax Court | Monday, June 24, 2013 | Cited 0 times