This opinion cited by 10 cases:

Estate of Soberdash v. Commissioner , 74 T.C.M. 295 ( 1997 )


Estate of Mildred Geraldine Letts, James P. Letts III and Joanne L. Magbee, Coexecutors v. Commissioner , 109 T.C. No. 15 ( 1997 )


Estate of Wayne-Chi Young, Tsai-Hsiu Hsu Yang v. Commissioner , 110 T.C. No. 24 ( 1998 )


Estate of Posner v. Comm'r , 87 T.C.M. 1288 ( 2004 )


Estate of Hendrickson v. Commissioner , 78 T.C.M. 655 ( 1999 )


Estate of Bates v. Comm'r , 104 T.C.M. 561 ( 2012 )


Cherizol v. Comm'r , 107 T.C.M. 1573 ( 2014 )


Estate of Maltaman v. Commissioner , 73 T.C.M. 2162 ( 1997 )


Columbus v. Commissioner , 75 T.C.M. 1768 ( 1998 )


Estate of Miller v. Comm'r , 97 T.C.M. 1602 ( 2009 )