This opinion cites 9 cases:

Stovall v. Commissioner , 101 T.C. 140 ( 1993 )


Mary Jean Martin, and John R. Fischer v. Commissioner of Internal Revenue , 783 F.2d 81 ( 1986 )


The Hibernia Bank, Administrator With the Will Annexed of the Estate of Celia Tobin Clark, Deceased v. The United States of America , 581 F.2d 741 ( 1978 )


Estate of Walter F. Klosterman, Deceased Kent Klosterman Alan Klosterman, Personal Representatives v. Commissioner Internal Revenue Service , 32 F.3d 402 ( 1994 )


suzanne-marcus-as-the-personal-representative-of-the-estate-of-stanley-p , 704 F.2d 1227 ( 1983 )


Timothy S. Heffley, as of the Estate of Opal P. Heffley, Deceased v. Commissioner of Internal Revenue , 884 F.2d 279 ( 1989 )


Estate of Papson v. Commissioner , 73 T.C. 290 ( 1979 )


Estate of Posen v. Commissioner , 75 T.C. 355 ( 1980 )


Todd v. Commissioner , 57 T.C. 288 ( 1971 )