This opinion cited by 35 cases:

Gary L. Eyler v. Commissioner of Internal Revenue , 88 F.3d 445 ( 1996 )


Estate of Natale B. Giustina v. Cir , 586 F. App'x 417 ( 2014 )


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


Estate of Richard R. Simplot, Deceased John Edward Simplot, Personal Representative v. Commissioner of Internal Revenue , 249 F.3d 1191 ( 2001 )


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


Estate of Eva Kollsman v. Cir ( 2019 )


Ringgold Tel. Co. v. Comm'r , 99 T.C.M. 1416 ( 2010 )


Estate of Artemus D. Davis, Robert D. Davis, Personal Representative v. Commissioner , 110 T.C. 530 ( 1998 )


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


Estate of Borgatello v. Commissioner , 80 T.C.M. 260 ( 2000 )


Astleford v. Comm'r , 95 T.C.M. 1497 ( 2008 )


Barter v. Commissioner , 59 T.C.M. 143 ( 1990 )


Estate of Marjorie deGreeff Litchfield v. Comm'r , 97 T.C.M. 1079 ( 2009 )


Estate of Hendrickson v. Commissioner , 78 T.C.M. 322 ( 1999 )


Estate of Ford v. Commissioner , 66 T.C.M. 1507 ( 1993 )


Estate of Gallo v. Commissioner , 50 T.C.M. 470 ( 1985 )


Estate of Fleming v. Commissioner , 74 T.C.M. 1049 ( 1997 )


Lefrak v. Commissioner , 66 T.C.M. 1297 ( 1993 )


ESTATE OF DAVIS v. COMMISSIONER , 110 T.C. 530 ( 1998 )


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