This opinion cited by 11 cases:

Estate of Shelfer v. Commissioner of Internal Revenue , 86 F.3d 1045 ( 1996 )


Nationalist Movement v. Commissioner , 37 F.3d 216 ( 1994 )


Southwest Texas Electrical Cooperative, Inc. v. Commissioner , 67 F.3d 87 ( 1995 )


Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )


McKnight v. Commissioner , 7 F.3d 447 ( 1993 )


Estate of Cavenaugh v. Commissioner , 51 F.3d 597 ( 1995 )


In Re Estate of Young , 851 N.E.2d 393 ( 2006 )


Estate of Willard E. Robertson, Deceased, Walter G. Miller, Successor-Executor v. Commissioner of Internal Revenue , 15 F.3d 779 ( 1994 )


McINDOE v. OLIVOS , 132 Cal. App. 4th 483 ( 2005 )


estate-of-john-d-spencer-deceased-ernestine-w-spencer-john-d-spencer , 43 F.3d 226 ( 1995 )


Roberson v. Farm Credit Bank of Texas , 818 F. Supp. 933 ( 1993 )