This opinion cited by 11 cases:

Jewett v. Commissioner ( 1982 )


21-employee-benefits-cas-1762-pens-plan-guide-cch-p-23937u-r-scott ( 1997 )


Nickel v. Est of Lurline Estes ( 1997 )


Karpf v. Karpf ( 1992 )


Robinson v. Commissioner ( 1980 )


United States v. Osarenkhoe ( 2011 )


Estate of Allen v. Commissioner ( 1989 )


Estate of Halpern v. Commissioner ( 1995 )


Estate of Maxant v. Commissioner ( 1980 )


Estate of La Sala v. Commissioner ( 1979 )


Estate of Kelly v. Comm'r ( 2012 )