This opinion cited by 3 cases:

Estate of Fratini v. Commissioner , 76 T.C.M. 342 ( 1998 )

• United States Tax Court |   Monday, August 24, 1998 |   Cited 0 times

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Estate of Sommers v. Comm'r , 2017 U.S. Tax Ct. LEXIS 41 ( 2017 )

• United States Tax Court |   Tuesday, August 22, 2017 |   Cited 0 times

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Estate of Hendrickson v. Commissioner , 78 T.C.M. 655 ( 1999 )

• United States Tax Court |   Monday, October 25, 1999 |   Cited 0 times

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