This opinion cited by 13 cases:

Estate of Paul Mitchell, Deceased, Patrick T. Fujieki v. Commissioner of Internal Revenue , 250 F.3d 696 ( 2001 )


Estate of Cyril I. Magnin, Deceased Donald Isaac Magnin v. Commissioner of Internal Revenue , 184 F.3d 1074 ( 1999 )


Labelgraphics, Inc. v. Commissioner of Internal Revenue , 221 F.3d 1091 ( 2000 )


dhl-corporation-and-subsidaries-v-commissioner-of-internal-revenue , 285 F.3d 1210 ( 2002 )


estate-of-emanuel-trompeter-deceased-robin-carol-gonzalez-trompeter-and , 279 F.3d 767 ( 2002 )


Nakano v. Commissioner , 552 F. App'x 724 ( 2014 )


Leonard Pipeline Contrs., Ltd. v. Commissioner , 76 T.C.M. 376 ( 1998 )


Estate of Richard R. Simplot v. Commissioner , 112 T.C. No. 13 ( 1999 )


Champagne Louis Roederer, S.A. v. Delicato Vineyards , 148 F.3d 1373 ( 1998 )


Stage Stores, Inc. v. Jon Gunnerson ( 2015 )


Estate of Mitchell v. Comm'r , 83 T.C.M. 1524 ( 2002 )


Estate of Kaufman v. Commissioner , 77 T.C.M. 1779 ( 1999 )


Estate of Simplot v. Comm'r , 112 T.C. 130 ( 1999 )