This opinion cited by 22 cases:

Esther C. Dickman, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner of Internal Revenue , 690 F.2d 812 ( 1983 )


robert-s-young-and-kimberly-c-young-v-commissioner-of-internal-revenue , 926 F.2d 1083 ( 1991 )


Oscar Mayer & Co., Inc. And Oscar Mayer & Co., Inc. (Pa) v. United States , 623 F.2d 1223 ( 1980 )


Jack and Florence Baker v. Commissioner of Internal Revenue , 677 F.2d 11 ( 1982 )


Wells Fargo Bank v. Cory , 167 Cal. Rptr. 778 ( 1980 )


Security Benefit Life Insurance v. United States , 517 F. Supp. 740 ( 1980 )


Sunshine Dep't Stores v. Commissioner , 42 T.C.M. 1379 ( 1981 )


La Fargue v. Commissioner , 49 T.C.M. 839 ( 1985 )


Estate of Maggos v. Commissioner , 74 T.C.M. 691 ( 1997 )


Dickman v. Commissioner , 104 S. Ct. 1086 ( 1984 )


Estate of Berkman v. Commissioner , 38 T.C.M. 183 ( 1979 )


Estate of Trenchard v. Commissioner , 69 T.C.M. 2164 ( 1995 )


Creel v. Commissioner , 72 T.C. 1173 ( 1979 )


Cochran Hatchery, Inc. v. Commissioner , 39 T.C.M. 210 ( 1979 )


Greenspun v. Commissioner , 72 T.C. 931 ( 1979 )


La Fargue v. Commissioner , 73 T.C. 40 ( 1979 )


Cohen v. Commissioner , 92 T.C. 1039 ( 1989 )


Frazee v. Commissioner , 98 T.C. 554 ( 1992 )


William Cavallaro, Donor v. Commissioner , 2019 T.C. Memo. 144 ( 2019 )


Roe v. Commissioner , 52 T.C.M. 778 ( 1986 )