This opinion cited by 17 cases:

Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal Revenue , 718 F.2d 1303 ( 1983 )


Estate of Jack Green, John F. Conway v. United States , 68 F.3d 151 ( 1995 )


St. Louis County Bank, of the Estate of Lee J. Sloan, Deceased v. United States , 674 F.2d 1207 ( 1982 )


Citizens Bank & Trust Company v. Commissioner of Internal Revenue , 839 F.2d 1249 ( 1988 )


exchange-bank-and-trust-company-of-florida-formerly-known-as-the-exchange , 694 F.2d 1261 ( 1982 )


Holman v. Commissioner , 601 F.3d 763 ( 2010 )


Sather v. Commissioner , 78 T.C.M. 456 ( 1999 )


Estate of James Barudin, Muriel B. Clarke v. Commissioner , 1996 T.C. Memo. 395 ( 1996 )


King v. Commissioner (Estate of Brookshire) , 76 T.C.M. 659 ( 1998 )


Estate of Amlie v. Comm'r , 91 T.C.M. 1017 ( 2006 )


Thomas H. Holman, Jr. and Kim D.L. Holman v. Commissioner , 130 T.C. No. 12 ( 2008 )


Pierre v. Comm'r , 99 T.C.M. 1436 ( 2010 )


Estate of Jorgensen v. Comm'r , 97 T.C.M. 1328 ( 2009 )


Estate of Kelley v. Comm'r , 90 T.C.M. 369 ( 2005 )


Godley v. Commissioner , 80 T.C.M. 158 ( 2000 )


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


Cameron W. Bommer Revocable Trust v. Commissioner , 74 T.C.M. 346 ( 1997 )