This opinion cited by 14 cases:
United States v. Orville Wayne McGee , 993 F.2d 184 ( 1993 )
Miller v. Commissioner , 64 T.C.M. 1083 ( 1992 )
Estate of Sarah H. Newman, Mark M. Newman, Co-Executor and Minna N. Nathanson, Co-Executor v. Commissioner , 111 T.C. No. 3 ( 1998 )
Estate of Cummins v. Commissioner , 66 T.C.M. 1232 ( 1993 )
Estate of Holland v. Commissioner , 73 T.C.M. 3236 ( 1997 )
Carver v. Commissioner , 63 T.C.M. 2092 ( 1992 )
Bingo v. Commissioner , 61 T.C.M. 2782 ( 1991 )
Estate of DiSanto v. Commissioner , 78 T.C.M. 1220 ( 1999 )
Estate of Metzger v. Commissioner , 100 T.C. 204 ( 1993 )
Monahan v. Commissioner , 67 T.C.M. 2900 ( 1994 )
Estate of Christensen v. Commissioner , 80 T.C.M. 790 ( 2000 )
Estate of Gore v. Comm'r , 93 T.C.M. 1436 ( 2007 )
Estate of Newman v. Commissioner , 111 T.C. 81 ( 1998 )
W. H. Braum Family Partnership v. Commissioner , 66 T.C.M. 780 ( 1993 )