This opinion cites 4 cases:

Commissioner v. Estate of Church , 69 S. Ct. 322 ( 1949 )

• Supreme Court of the United States |   Monday, February 14, 1949 |   Cited 0 times

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Estate of Hall v. Commissioner , 92 T.C. 312 ( 1989 )

• United States Tax Court |   Tuesday, February 14, 1989 |   Cited 0 times

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Gerald W. Ray, Trustee and Personal Representative of the Estate of David L. Ray v. United States , 762 F.2d 1361 ( 1985 )

• Court of Appeals for the Ninth Circuit |   Thursday, June 13, 1985 |   Cited 0 times

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Estate of Jones v. Commissioner , 116 T.C. 121 ( 2001 )

• United States Tax Court |   Tuesday, March 6, 2001 |   Cited 0 times

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