This opinion cited by 16 cases:

Merle Schuneman and Robert Doty, Trustees Under Trust Agreement Dated April 10, 1977, With Kathryn M. Keefe, as Settlor v. United States ( 1986 )


Gibbs v. United States ( 1998 )


Estate of Hudgins v. C.I.R. ( 1995 )


Timothy S. Heffley, as of the Estate of Opal P. Heffley, Deceased v. Commissioner of Internal Revenue ( 1989 )


Estate of Harry M. Hudgins, Deceased, Lee C. Hudgins and Harry Hudgins Ii, Co-Independent Executors v. Commissioner of Internal Revenue ( 1995 )


LeFever v. Commissioner ( 1996 )


Williamson v. Commissioner ( 1989 )


Estate of Mapes v. Comm'r ( 1992 )


Estate of Donahoe v. Commissioner ( 1988 )


Estate of Coffing v. Commissioner ( 1987 )


Vianello v. Comm'r ( 2010 )


Estate of Ward v. Commissioner ( 1987 )


Estate of Bell v. Commissioner ( 1989 )


Estate of Heffley v. Commissioner ( 1987 )


Estate of Hinz v. Commissioner ( 2000 )


Carl L. Gregory v. Commissioner of Internal Revenue ( 2023 )