This opinion cited by 15 cases:

Estate of McMorris v. Commissioner , 243 F.3d 1254 ( 2001 )


Elizabeth Paramore O'Neal v. United States , 258 F.3d 1265 ( 2001 )


Smith Ex Rel. Estate of Smith v. Commissioner , 198 F.3d 515 ( 1999 )


Estate of Bessie L. Thompson, Deceased, Terrence R. Moses v. Commissioner of Internal Revenue , 730 F.2d 1071 ( 1984 )


john-a-propstra-personal-representative-of-the-estate-of-arthur-e-price , 680 F.2d 1248 ( 1982 )


Smith v. CIR ( 1999 )


Estate of McDowell v. Commissioner , 51 T.C.M. 319 ( 1986 )


Green v. Nassif , 426 Md. 258 ( 2012 )


Estate of Conard v. Commissioner , 34 T.C.M. 1071 ( 1975 )


Estate of Hagmann v. Commissioner , 60 T.C. 465 ( 1973 )


Estate of Thompson v. Commissioner , 74 T.C. 858 ( 1980 )


Wilder v. Commissioner , 581 F. Supp. 86 ( 1983 )


Greene v. United States , 447 F. Supp. 885 ( 1978 )


Russell v. United States , 260 F. Supp. 493 ( 1966 )


Estate of Gosch v. Commissioner , 35 T.C.M. 353 ( 1976 )