- United States Tax Court | Friday, April 13, 2001 | Cited 0 times
- United States Tax Court | Wednesday, August 21, 1996 | Cited 0 times
- District Court, W.D. New York | Thursday, November 17, 1994 | Cited 0 times
- United States Tax Court | Friday, May 21, 2004 | Cited 0 times
- United States Tax Court | Tuesday, April 25, 2006 | Cited 0 times
- United States Tax Court | Tuesday, September 3, 1996 | Cited 0 times