This opinion cited by 9 cases:

Estate of Holland v. Commissioner , 73 T.C.M. 3236 ( 1997 )


Estate of Sarah H. Newman, Mark M. Newman, Co-Executor and Minna N. Nathanson, Co-Executor v. Commissioner , 111 T.C. No. 3 ( 1998 )


Hackworth v. Commissioner, IRS , 155 F. App'x 627 ( 2005 )


Robert Rosano, as of the Estate of Mary R. Rosano v. United States , 245 F.3d 212 ( 2001 )


Estate of James H. Waters, Jr., Deceased William Roger Waters and John B. McMillan Co-Executors v. Commissioner of the Internal Revenue Service , 48 F.3d 838 ( 1995 )


James C. Nelson v. Commissioner , 2020 T.C. Memo. 81 ( 2020 )


Estate of DiSanto v. Commissioner , 78 T.C.M. 1220 ( 1999 )


Rosano v. United States , 67 F. Supp. 2d 113 ( 1999 )


Estate of Newman v. Commissioner , 111 T.C. 81 ( 1998 )