This opinion cited by 21 cases:

Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United States , 945 F.2d 359 ( 1991 )


Jacob W. Blasdel and Ruth Alice Blasdel v. Commissioner of Internal Revenue , 478 F.2d 226 ( 1973 )


Lavonna J. Stinson Estate v. United States , 214 F.3d 846 ( 2000 )


larry-l-sather-donor-v-commissioner-of-internal-revenue-sandra-sather , 251 F.3d 1168 ( 1991 )


Stinson Estate, L. v. United States ( 2000 )


Larry L. Sather v. CIR , 251 F.3d 1168 ( 2001 )


Estats of Bosca v. Commissioner , 76 T.C.M. 62 ( 1998 )


Grynberg v. Commissioner , 79 T.C.M. 1355 ( 2000 )


J.C. Shepherd v. Commissioner , 115 T.C. No. 30 ( 2000 )


Christine M. Hackl v. Commissioner , 118 T.C. No. 14 ( 2002 )


Michael T. Caracci and Cindy W. Caracci v. Commissioner , 118 T.C. No. 25 ( 2002 )


Price v. Comm'r , 99 T.C.M. 1005 ( 2010 )


Karpf v. Karpf , 240 Neb. 302 ( 1992 )


Wooley v. United States , 736 F. Supp. 1506 ( 1990 )


Caracci v. Comm'r , 118 T.C. 379 ( 2002 )


Hackl v. Comm'r , 118 T.C. 279 ( 2002 )


Shepherd v. Commissioner , 115 T.C. 376 ( 2000 )


Quatman v. Commissioner , 54 T.C. 339 ( 1970 )


Blasdel v. Commissioner , 58 T.C. 1014 ( 1972 )


CTUW Hollingsworth v. Commissioner , 86 T.C. 91 ( 1986 )