This opinion cited by 14 cases:

Claudia Halliday, Birmingham Trust National Bank, of Estate of William T. Halliday, Jr. v. United States , 655 F.2d 68 ( 1981 )


Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal Revenue , 752 F.2d 1128 ( 1985 )


Estate of Charley W. Peterson, Deceased, Della E. Peterson and Charles R. Peterson, Co-Executors v. Commissioner of Internal Revenue , 667 F.2d 675 ( 1981 )


Doris Simcoe Claiborne, Successor Administratrix W/w/a of the Estate of Maude v. Simcoe, Deceased v. United States , 648 F.2d 448 ( 1981 )


Collins v. United States , 318 F. Supp. 382 ( 1970 )


Claiborne v. United States , 449 F. Supp. 4 ( 1978 )


Stuchell v. Dept. of Rev. , 9 Or. Tax 45 ( 1981 )


Estate of Napolitano v. Commissioner , 63 T.C.M. 3092 ( 1992 )


Rollert Residuary Trust v. Commissioner , 80 T.C. 619 ( 1983 )


Estate of Sidles v. Commissioner , 65 T.C. 873 ( 1976 )


Estate of Bickmeyer v. Commissioner , 84 T.C. 170 ( 1985 )


Estate of Nilssen v. United States , 322 F. Supp. 260 ( 1971 )


Estate of Peterson v. Commissioner , 74 T.C. 630 ( 1980 )


Krakowski v. Commissioner , 65 T.C.M. 2969 ( 1993 )