This opinion cited by 10 cases:

Daniel R. Wolpaw Theresa M. Wolpaw v. Commissioner of Internal Revenue , 47 F.3d 787 ( 1995 )


Carol S. Patterson Commerce Bank, N.A., as Co-Executors for the Estate of Robert M. Patterson v. United States , 181 F.3d 927 ( 1999 )


Harrell v. Harrell CA5 ( 2015 )


Brenda Sue Gittings and Marc Richmond Gittings v. William H. Deal , 109 N.E.3d 963 ( 2018 )


Carol Patterson etc. v. United States ( 1999 )


Mathis v. United States , 917 F. Supp. 595 ( 1996 )


In Re: Rosemary C. Ford Inter Vivos Qtip Trust , 176 A.3d 992 ( 2017 )


Estate of Rapp v. Commissioner , 71 T.C.M. 1709 ( 1996 )


Estate of Willis Edward Clack, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative v. ... , 106 T.C. No. 6 ( 1996 )


Estate of Clack v. Commissioner , 106 T.C. 131 ( 1996 )