This opinion cited by 21 cases:
Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue , 544 F.2d 1045 ( 1976 )
Estate of Norman D. Weeden, Deceased, William F. Weeden v. Commissioner of Internal Revenue , 685 F.2d 1160 ( 1982 )
Polone v. Commissioner , 505 F.3d 966 ( 2007 )
Cir v. Polone ( 2006 )
Palone v. Commissioner of Internal Revenue ( 2007 )
Commissioner v. Polone ( 2007 )
Estate of O'Leary v. Commissioner , 51 T.C.M. 1073 ( 1986 )
Ruckman , 64 T.C.M. 1166 ( 1992 )
Polone v. Comm'r , 86 T.C.M. 698 ( 2003 )
Estate of Silverman v. Commissioner , 98 T.C. 54 ( 1992 )
Silverton v. Commissioner , 36 T.C.M. 817 ( 1977 )
Harris v. Commissioner , 51 T.C.M. 1118 ( 1986 )
Starker v. United States , 432 F. Supp. 864 ( 1977 )
Diab v. Commissioner , 39 T.C.M. 561 ( 1979 )
McShain v. Commissioner , 71 T.C. 998 ( 1979 )
Estate of Wiggins v. Commissioner , 72 T.C. 701 ( 1979 )
Warren Jones Co. v. Commissioner , 68 T.C. 837 ( 1977 )
Joyner Family Limited Partnership, Gary Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner v. Commissioner , 2019 T.C. Memo. 159 ( 2019 )
DeMauro v. Commissioner , 68 T.C.M. 721 ( 1994 )
1969 Corp. v. Commissioner , 52 T.C.M. 226 ( 1986 )