This opinion cites 10 cases:
Estate of Lulu K. Flandreau, Deceased, Richard Knies v. Commissioner of Internal Revenue , 994 F.2d 91 ( 1993 )
Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )
United States v. Byrum , 92 S. Ct. 2382 ( 1972 )
Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )
Van Anda v. Commissioner , 12 T.C. 1158 ( 1949 )
Deal v. Commissioner , 29 T.C. 730 ( 1958 )
Estate of Linderme v. Commissioner , 52 T.C. 305 ( 1969 )
Estate of Barlow v. Commissioner , 55 T.C. 666 ( 1971 )
Estate of Hendry v. Commissioner , 62 T.C. 861 ( 1974 )
Estate of Honigman v. Commissioner , 66 T.C. 1080 ( 1976 )