This opinion cites 7 cases:
Victor D. Denenburg and Wife, Sandra J. Denenburg v. United States , 920 F.2d 301 ( 1991 )
Estate of Jessie E. Kerber, Helen Doring v. United States , 717 F.2d 454 ( 1983 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
John J. Smith, Personal Representative of the Estate of Ann S. Olson v. United States , 702 F.2d 741 ( 1983 )
Judge v. Commissioner , 88 T.C. 1175 ( 1987 )
Estate of Young v. Commissioner , 81 T.C. 879 ( 1983 )