- United States Tax Court | Monday, December 2, 1996 | Cited 0 times
- Court of Appeals for the Eighth Circuit | Wednesday, October 25, 1978 | Cited 0 times
- United States Tax Court | Wednesday, December 8, 2010 | Cited 0 times
- United States Tax Court | Monday, December 23, 1996 | Cited 0 times