- Court of Appeals for the Tenth Circuit | Monday, March 31, 1997 | Cited 0 times
- United States Tax Court | Tuesday, October 12, 1999 | Cited 0 times
- Court of Appeals for the Seventh Circuit | Monday, October 19, 1953 | Cited 0 times
- United States Tax Court | Monday, June 26, 2000 | Cited 0 times