- United States Tax Court | Wednesday, October 8, 2003 | Cited 0 times
- Court of Appeals for the Ninth Circuit | Thursday, February 2, 1995 | Cited 0 times
- Court of Appeals for the Tenth Circuit | Monday, February 6, 2006 | Cited 0 times
- United States Tax Court | Tuesday, January 20, 2004 | Cited 0 times
- United States Tax Court | Monday, May 2, 2011 | Cited 0 times