This opinion cited by 15 cases:
First National Bank of Omaha and Katherine D. Clark, Trustees of the Margaret H. Doorly Family Trusts v. United States , 565 F.2d 507 ( 1977 )
estate-of-william-j-kappel-deceased-william-d-kappel-and-sara-kappel , 615 F.2d 91 ( 1980 )
Aaron L. Kolom and Serita Kolom v. United States , 791 F.2d 762 ( 1986 )
The Transport Company of Texas v. Commissioner of Internal Revenue , 536 F.2d 93 ( 1976 )
D & H Distributing Company v. United States , 102 F.3d 542 ( 1997 )
hettie-heineman-stephen-d-heineman-james-h-heineman-yvonne-jensen-and , 391 F.2d 648 ( 1968 )
Herbert Birchenough and Edith Birchenough v. The United States. John J. Hurtz and Julia R. Hurtz v. The United States , 410 F.2d 1247 ( 1969 )
Estate of Ochs v. Commissioner , 25 T.C.M. 399 ( 1966 )
Estate of Kappel v. Commissioner , 70 T.C. 415 ( 1978 )
Kent Homes, Inc. v. Commissioner , 55 T.C. 820 ( 1971 )
Lord v. Commissioner , 60 T.C. 199 ( 1973 )
Transport Co. of Texas v. Commissioner , 62 T.C. 569 ( 1974 )
Allison v. United States , 379 F. Supp. 490 ( 1974 )
Cocchiara v. United States , 676 F. Supp. 119 ( 1984 )
Armstrong v. United States , 7 F. Supp. 2d 758 ( 1998 )