This opinion cites 11 cases:

Nebbia v. New York , 54 S. Ct. 505 ( 1934 )


Estate of Ida Maude Sowell, Homer T. Sowell v. Commissioner of Internal Revenue , 708 F.2d 1564 ( 1983 )


Henslee v. Union Planters National Bank & Trust Co. , 69 S. Ct. 290 ( 1949 )


Commissioner v. Kowalski , 98 S. Ct. 315 ( 1977 )


Phyllis W. Finlay, Co-Executrix, and Phil B. Whitaker, Substitute Co-Executor, of the Estate of Mary Louise Finlay v. United States , 752 F.2d 246 ( 1985 )


Estate of Leander Neisen, Deceased, Elizabeth Neisen, Personal Representative v. Commissioner of Internal Revenue , 865 F.2d 162 ( 1988 )


Estate of Libeu , 253 Cal. Rptr. 456 ( 1988 )


Laurence M. And Phyllis W. Carlson v. Commissioner of Internal Revenue , 712 F.2d 1314 ( 1983 )


Estate of Francis L. Bruning, Deceased, Ilse M. Bruning, Personal Representative v. Commissioner of Internal Revenue , 888 F.2d 657 ( 1989 )


peoples-trust-company-of-bergen-county-trustee-under-the-will-of-paul , 412 F.2d 1156 ( 1969 )


Liberty National Bank & Trust Company, Estate of Terry H. Fischer, Deceased v. United States , 867 F.2d 302 ( 1989 )