This opinion cited by 11 cases:

Estate of Bernard L. Porter, Deceased v. Commissioner of Internal Revenue , 442 F.2d 915 ( 1971 )


Estate of William v. Schelberg, Sarah J. Schelberg v. Commissioner of Internal Revenue , 612 F.2d 25 ( 1979 )


Estate of Paul C. Gribauskas v. Commissioner , 116 T.C. No. 12 ( 2001 )


Estate of Davenport v. Comm'r , 92 T.C.M. 324 ( 2006 )


Eichstedt v. United States , 354 F. Supp. 484 ( 1972 )


Matter of Lowing , 635 F. Supp. 520 ( 1986 )


Opinion No. Oag 65-87, (1987) , 76 Op. Att'y Gen. 291 ( 1987 )


Estate of Porter v. Commissioner , 54 T.C. 1066 ( 1970 )


Estate of Siegel v. Commissioner , 74 T.C. 613 ( 1980 )


Estate of Rosenberg v. Commissioner , 86 T.C. 980 ( 1986 )


Estate of Gribauskas v. Commissioner , 116 T.C. 142 ( 2001 )