- Court of Appeals for the Fourth Circuit | Thursday, May 31, 2012 | Cited 0 times
- United States Tax Court | Monday, November 6, 2017 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Wednesday, February 1, 1984 | Cited 0 times
- United States Tax Court | Monday, June 22, 2015 | Cited 0 times