This opinion cites 18 cases:

succession-of-charles-t-mccord-jr-deceased-charles-t-mccord-iii-and , 461 F.3d 614 ( 2006 )


Weller v. Commissioner , 38 T.C. 790 ( 1962 )


Estate of Christiansen v. Commissioner , 586 F.3d 1061 ( 2009 )


United States v. Cartwright , 93 S. Ct. 1713 ( 1973 )


Buffalo Tool & Die Mfg. Co. v. Commissioner , 74 T.C. 441 ( 1980 )


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


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


Estate of Baird v. Commissioner , 416 F.3d 442 ( 2005 )


Walter R. Carrington and Ada Raye Carrington v. Commissioner of Internal Revenue , 476 F.2d 704 ( 1973 )


john-a-metzger-z-townsend-parks-jr-personal-representatives-for-the , 38 F.3d 118 ( 1994 )


Burnet v. Guggenheim , 53 S. Ct. 369 ( 1933 )


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


Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )


Estate of Newhouse v. Commissioner , 94 T.C. 193 ( 1990 )


Adams v. United States , 218 F.3d 383 ( 2000 )


Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue , 250 F.2d 242 ( 1957 )


Estate of Petter v. Commissioner , 653 F.3d 1012 ( 2011 )


Estate of Richard R. Simplot, Deceased John Edward Simplot, Personal Representative v. Commissioner of Internal Revenue , 249 F.3d 1191 ( 2001 )