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Estate of Paul C. Gribauskas, Deceased, Roy L. Gribauskas, Co-Executor, Carol Beauparlant, Co-Executor v. Commissioner of Internal Revenue , 342 F.3d 85 ( 2003 )

This opinion cites 2 cases:

Jennings v. Commissioner , 10 T.C. 323 ( 1948 )

Rosa Shackleford, Personal Representative of the Estate of Thomas J. Shackleford, Deceased v. United States , 262 F.3d 1028 ( 2001 )