This opinion cites 11 cases:

Matter of Estate of Huffaker ( 1982 )


Estate of Sawyer v. Commissioner ( 1979 )


Hunter v. Manhan ( 1978 )


Roe v. Estate of Farrell ( 1978 )


Estate of Carley ( 1979 )


In Re Estate of Gowling ( 1980 )


Riggs v. Del Drago ( 1942 )


Matter of Estate of Hamilton ( 1994 )


Ann Lurie, of the Estate of Robert H. Lurie, Deceased v. Commissioner of Internal Revenue ( 2005 )


In Re Estate of Hilliar ( 1972 )


Welch v. Helvering ( 1933 )