This opinion cites 15 cases:

Estate of Rapelje v. Commissioner ( 1979 )


Estate of Engelman v. Comm'r ( 2003 )


Fidelity-Philadelphia Trust Co. v. Rothensies ( 1945 )


Estate of Bigelow v. Commissioner ( 2007 )


simon-m-lazarus-v-commissioner-of-internal-revenue-mina-lazarus-v ( 1975 )


Commissioner v. Estate of Church ( 1949 )


Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal Revenue ( 1959 )


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


estate-of-charles-fred-theis-deceased-laura-watson-and-guy-w-theis ( 1985 )


Albert Strangi, Deceased, Rosalie Gulig, Independent v. Commissioner of Internal Revenue ( 2005 )


Harry G. McNeely Donald G. McNeely F.A. Koscielak, as Executors of the Estate of Adelaide F. McNeely Deceased v. United States ( 1994 )


United States v. Byrum ( 1972 )


Estate of Jalkut v. Commissioner ( 1991 )


White v. United States ( 1995 )


McNichol v. Commissioner ( 1958 )