This opinion cited by 12 cases:

estate-of-marguerite-s-millikin-quentin-alexander-and-severance-a , 106 F.3d 1263 ( 1997 )


Hefner v. United States , 880 F. Supp. 770 ( 1993 )


Estate of Love v. Commissioner , 57 T.C.M. 1479 ( 1989 )


Estate of Emanuel Trompeter, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polacheck, Co-Executors v. Commissioner , 111 T.C. No. 2 ( 1998 )


Kling v. Commissioner , 41 T.C.M. 1133 ( 1981 )


Schwan v. United States , 264 F. Supp. 2d 887 ( 2003 )


ESTATE OF MARY B. BULL v. COMMISSIONER , 81 T.C.M. 1519 ( 2001 )


Estate of Papson v. Commissioner , 73 T.C. 290 ( 1979 )


Estate of Posen v. Commissioner , 75 T.C. 355 ( 1980 )


McKee v. Commissioner , 72 T.C.M. 324 ( 1996 )


Estate of Thompson v. Commissioner , 76 T.C.M. 426 ( 1998 )


Estate of Trompeter v. Commissioner , 111 T.C. 57 ( 1998 )