This opinion cited by 8 cases:

Estate of Gordon H. Bartels, Sally A. Jouris and Thomas G. Bartels, Executors, and Estate of Violet J. Bartels, Sally A. Jouris and Thomas G. Bartels,... , 106 T.C. No. 24 ( 1996 )


Estate of Branson v. Commissioner , 113 T.C. 6 ( 1999 )


ADT Security Services, Inc. v. Johnson , 329 S.W.3d 769 ( 2009 )


Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. Commissioner , 107 T.C. No. 13 ( 1996 )


Estate of Frank A. Branson v. Commissioner , 113 T.C. No. 2 ( 1999 )


Mann v. United States , 552 F. Supp. 1132 ( 1982 )


Twitchco, Inc. v. United States , 348 F. Supp. 330 ( 1972 )


Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal Revenue , 264 F.3d 904 ( 2001 )