This opinion cites 6 cases:
Estate of Emerson v. Commissioner , 67 T.C. 612 ( 1977 )
Groetzinger v. Commissioner , 69 T.C. 309 ( 1977 )
Estate of Whittle v. Commissioner , 97 T.C. 362 ( 1991 )
melba-schuster-formerly-melba-d-baker-v-commissioner-of-internal , 312 F.2d 311 ( 1962 )
Estate of Ruby Miller Whittle, Deceased, Citizens National Bank of Decatur, Trustee v. Commissioner of Internal Revenue , 994 F.2d 379 ( 1993 )
Phyllis Berliant, Transferee v. Commissioner of Internal Revenue, Florence Kraft, Transferee v. Commissioner of Internal Revenue , 729 F.2d 496 ( 1984 )
