This opinion cites 5 cases:
Estate of Abraham v. Commissioner , 408 F.3d 26 ( 2005 )
Estate of Theodore Thompson, Deceased, Betsy T. Turner v. Commissioner of Internal Revenue , 382 F.3d 367 ( 2004 )
Kimbell v. United States , 371 F.3d 257 ( 2004 )
Albert Strangi, Deceased, Rosalie Gulig, Independent v. Commissioner of Internal Revenue , 417 F.3d 468 ( 2005 )
Black Hills Corporation, Doing Business as Black Hills Power and Light Company and Subsidiaries v. Commissioner of Internal Revenue , 73 F.3d 799 ( 1996 )