This opinion cited by 14 cases:

Michael Dodge v. Com. of Internal Revenue , 317 F. App'x 581 ( 2009 )


Rollin Morehouse v. Commissioner of IRS , 769 F.3d 616 ( 2014 )


William Stuart, Jr. v. CIR , 841 F.3d 777 ( 2016 )


David Russell v. Edward Anderson ( 2020 )


The Grandoe Corporation v. Gander Mountain Company , 761 F.3d 876 ( 2014 )


Pizza Pro Equipment, etc. v. CIR ( 2018 )


Estate of Shurtz v. Comm'r , 99 T.C.M. 1096 ( 2010 )


Estate of Bigelow v. Commissioner , 503 F.3d 955 ( 2007 )


Estate of Bigelow v. Cir ( 2007 )


Estate of Liljestrand v. Comm'r , 102 T.C.M. 440 ( 2011 )


Estate of Hurford v. Comm'r , 96 T.C.M. 422 ( 2008 )


Estate of Howard v. Moore, Virgil L. Moore, and Trustee v. Commissioner , 2020 T.C. Memo. 40 ( 2020 )


Estate of Anna Mirowski v. Comm'r , 95 T.C.M. 1277 ( 2008 )


Estate of Kelly v. Comm'r , 103 T.C.M. 1393 ( 2012 )