- United States Tax Court | Wednesday, February 21, 1996 | Cited 0 times
- United States Tax Court | Friday, October 22, 1999 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Tuesday, August 7, 1990 | Cited 0 times
- United States Tax Court | Tuesday, February 15, 2005 | Cited 0 times