This opinion cited by 18 cases:

In the Matter of Educational Fund of the Electrical Industry v. United States , 426 F.2d 1053 ( 1970 )


Robert W. Boyle, of the Estate of Myra W. Boyle, Deceased, Plaintiff v. United States , 710 F.2d 1251 ( 1983 )


John B. Fleming, Personal Representative of the Estate of John J. Fleming, Deceased v. United States , 648 F.2d 1122 ( 1981 )


United States v. Neil T. Nordbrock , 38 F.3d 440 ( 1994 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


Smith v. Commissioner , 47 T.C.M. 1233 ( 1984 )


Estate of Rosenblatt v. Commissioner , 36 T.C.M. 63 ( 1977 )


Estate of Melville v. Commissioner , 66 T.C.M. 1076 ( 1993 )


Estate of Bradley v. Commissioner , 33 T.C.M. 70 ( 1974 )


ESTATE OF MICHAEL J. THOMAS v. COMMISSIONER , 82 T.C.M. 449 ( 2001 )


Duttenhofer v. Commissioner , 49 T.C. 200 ( 1967 )


Estate of Di Palma v. Commissioner , 71 T.C. 324 ( 1978 )


Estate of Di Rezza v. Commissioner , 78 T.C. 19 ( 1982 )


Giesen v. United States , 369 F. Supp. 33 ( 1973 )


Estate of Scull v. Commissioner , 67 T.C.M. 2953 ( 1994 )


Estate of De Vos v. Commissioner , 34 T.C.M. 933 ( 1975 )


Magill v. Comm'r , 43 T.C.M. 859 ( 1982 )


Pickren v. Comm'r , 41 T.C.M. 834 ( 1981 )