This opinion cited by 6 cases:
Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal Revenue , 154 F.3d 630 ( 1998 )
larry-l-sather-donor-v-commissioner-of-internal-revenue-sandra-sather , 251 F.3d 1168 ( 1991 )
Melnik v. Comm'r , 91 T.C.M. 741 ( 2006 )
Custom Chrome, Inc., and Subsidiaries v. Commissioner of Internal Revenue , 217 F.3d 1117 ( 2000 )
Larry L. Sather v. CIR , 251 F.3d 1168 ( 2001 )
Lefrak v. Commissioner , 66 T.C.M. 1297 ( 1993 )