This opinion cites 9 cases:

Jacobson v. Commissioner , 97 T.C. 425 ( 1991 )


Estate of Smith v. Commissioner , 108 T.C. 412 ( 1997 )


Denison v. Barlow , 563 F. Supp. 263 ( 1983 )


United States v. L. B. Bolt, Jr., George W. Bailey and Paul Henderson, as Executors-Trustees of the Estate of Edgar L. Grubb, Deceased , 375 F.2d 725 ( 1967 )


Edgar L. Grubb v. Commissioner of Internal Revenue , 315 F.2d 753 ( 1963 )


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


John J. Tyne, Jr. v. Commissioner of Internal Revenue , 409 F.2d 485 ( 1969 )


Transpac Drilling Venture 1982-12, Guy J. Cutili v. Commissioner of Internal Revenue , 147 F.3d 221 ( 1998 )


Cleo Stephens Denison v. Commissioner of Internal Revenue , 689 F.2d 771 ( 1982 )