This opinion cited by 35 cases:

Carr v. Commissioner , 49 T.C.M. 507 ( 1985 )


Estate of Maggos v. Commissioner , 79 T.C.M. 1861 ( 2000 )


Buckley v. Commissioner , 68 T.C.M. 754 ( 1994 )


Eyler v. Commissioner , 69 T.C.M. 2200 ( 1995 )


Estate of Yeager v. Commissioner , 52 T.C.M. 524 ( 1986 )


Furman v. Commissioner , 75 T.C.M. 2206 ( 1998 )


Celia Mazzei v. Commissioner , 150 T.C. No. 7 ( 2018 )


Jameson v. Commissioner , 77 T.C.M. 1383 ( 1999 )


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


Estate of Luton v. Commissioner , 68 T.C.M. 1044 ( 1994 )


ESTATE OF H.A. TRUE v. COMMISSIONER , 82 T.C.M. 27 ( 2001 )


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


Estate of Rodgers v. Commissioner , 77 T.C.M. 1831 ( 1999 )


Estate of Chenoweth v. Commissioner , 88 T.C. 1577 ( 1987 )


Desmond v. Commissioner , 77 T.C.M. 1529 ( 1999 )