This opinion cites 4 cases:

Estate of Jalkut v. Commissioner , 96 T.C. 675 ( 1991 )

• United States Tax Court |   Monday, April 29, 1991 |   Cited 0 times

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Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )

• Supreme Court of the United States |   Monday, January 7, 1935 |   Cited 0 times

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Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United States , 945 F.2d 359 ( 1991 )

• Court of Appeals for the Tenth Circuit |   Thursday, September 26, 1991 |   Cited 0 times

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Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

• Supreme Court of the United States |   Monday, November 6, 1933 |   Cited 0 times

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