This opinion cites 10 cases:

Estate of Elizabeth C. Dillingham, Deceased, Dan L. Dillingham and Tom B. Dillingham, Co-Executors v. Commissioner of Internal Revenue , 903 F.2d 760 ( 1990 )


Florence A. Haneke v. United States of America, Florence A. Haneke v. United States , 548 F.2d 1138 ( 1977 )


Richard J. Borchers Jane E. Borchers v. Commissioner of Internal Revenue , 943 F.2d 22 ( 1991 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


Estate of Dillingham v. Commissioner , 88 T.C. 1569 ( 1987 )


Estate of Gagliardi v. Commissioner , 89 T.C. 1207 ( 1987 )


State v. Azpitarte , 995 P.2d 31 ( 2000 )


Kalk v. SECURITY PACIFIC BANK WASH. NA , 126 Wash. 2d 346 ( 1995 )


Kalk v. SECURITY PACIFIC BANK , 73 Wash. App. 13 ( 1994 )


Borchers v. Commissioner , 95 T.C. 82 ( 1990 )