This opinion cites 20 cases:

Estate of Willard E. Robertson, Deceased, Walter G. Miller, Successor-Executor v. Commissioner of Internal Revenue ( 1994 )


Estate of Nicholson v. Commissioner ( 1990 )


Estate of Dodge ( 1971 )


Estate of Taff ( 1976 )


Estate of Casey ( 1982 )


Estate of Ellingson v. Commissioner ( 1991 )


estate-of-george-d-ellingson-deceased-douglas-lm-ellingson-lavedna-m ( 1992 )


Quinto Depaoli, Jr., Estate of Quinto Depaoli, Deceased, Soila Depaoli and Rachel Craig, Personal Representatives v. Commissioner of Internal Revenue ( 1995 )


Hazel S. Wisely, of the Estate of William H. Wisely, Deceased v. United States ( 1990 )


R. Timmis Ware and Catherine K. Ware v. Commissioner of Internal Revenue ( 1990 )


estate-of-john-d-spencer-deceased-ernestine-w-spencer-john-d-spencer ( 1995 )


Jose De Oliveira, Jr., as of the Estate of Serafina De Oliveira v. United States ( 1985 )


Estate of Lindner ( 1978 )


Sundstrand Corp. v. Commissioner ( 1991 )


Kime v. Barnard ( 1983 )


Estate of Carl I. Heim, Deceased, Isabelle J. Heim v. Commissioner of Internal Revenue ( 1990 )


Pagel, Inc. v. Commissioner of Internal Revenue ( 1990 )


Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal Revenue ( 1975 )


Hoover v. Hartman ( 1982 )


Estate of Clayton v. Commissioner ( 1991 )