This opinion cites 9 cases:

Estate of Barlow v. Commissioner , 55 T.C. 666 ( 1971 )


Estate of Kerdolff v. Commissioner , 57 T.C. 643 ( 1972 )


Estate of Rapelje v. Commissioner , 73 T.C. 82 ( 1979 )


Estate of Honigman v. Commissioner , 66 T.C. 1080 ( 1976 )


Estate of Constance R. Grant, Deceased, P. Walker Grant, Jr., Personal Representative v. Commissioner of Internal Revenue , 294 F.3d 352 ( 2002 )


Estate of Margaret D. Love, Deceased Anne Love Hall Stanard T. Klinefelter v. Commissioner of Internal Revenue , 923 F.2d 335 ( 1991 )


Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United States , 437 F.2d 1148 ( 1971 )


United States v. Byrum , 92 S. Ct. 2382 ( 1972 )


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