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 )