This opinion cites 14 cases:

Trust Services of America, Inc. Toni Brotman Wald v. United States ( 1989 )


United States v. Cartwright ( 1973 )


Estate of Smith v. United States ( 2004 )


Alan J. Bayley and Barbara F. Bayley v. The Commissioner of Internal Revenue ( 1980 )


General Utilities & Operating Co. v. Helvering ( 1935 )


John David Smith, of the Estate of Louis R. Smith, Deceased v. United States ( 2004 )


Smith Ex Rel. Estate of Smith v. Commissioner ( 1999 )


Dunn v. Commissioner ( 2002 )


Estate of Helen Bolton Jameson, Deceased, Northern Trust Bank of Texas, N.A., Independent v. Commissioner of Internal Revenue ( 2001 )


Irene Eisenberg v. Commissioner of Internal Revenue ( 1998 )


Sundstrand Corporation v. Commissioner of Internal Revenue ( 1994 )


Rosa Shackleford, Personal Representative of the Estate of Thomas J. Shackleford, Deceased v. United States ( 2001 )


United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill Simmons ( 1965 )


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