This opinion cites 13 cases:

Estate of Emerson v. Commissioner , 67 T.C. 612 ( 1977 )


Huddleston v. Commissioner , 100 T.C. 17 ( 1993 )


Alvin v. Graff v. Commissioner of Internal Revenue , 673 F.2d 784 ( 1982 )


united-states-v-william-l-matheson-of-the-will-of-dorothy-gould-burns , 532 F.2d 809 ( 1976 )


Graff v. Commissioner , 74 T.C. 743 ( 1980 )


Estate of Letts v. Commissioner , 109 T.C. 290 ( 1997 )


Anonymous v. Commissioner , 134 T.C. 13 ( 2010 )


LeFever v. Commissioner , 100 F.3d 778 ( 1996 )


William A. Beltzer and Sharon Beltzer, and v. United States of America, And , 495 F.2d 211 ( 1974 )


Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue , 854 F.2d 755 ( 1988 )


Felix Benitez Rexach v. United States , 390 F.2d 631 ( 1968 )


Charles Kurz, Ruth C. Joseph, Thorkil Aschehoug, as Executors Under the Last Will and Testament of Theodore H. Joseph, Deceased v. United States , 254 F.2d 811 ( 1958 )


Kurz v. United States , 156 F. Supp. 99 ( 1957 )