This opinion cited by 9 cases:
L & S Industrial & Marine, Inc. v. United States , 633 F. Supp. 2d 727 ( 2009 )
Secret v. United States , 373 F. Supp. 2d 619 ( 2005 )
Estate of Baird v. Commissioner , 416 F.3d 442 ( 2005 )
White v. Comm'r (In re Estate of White) , 93 T.C.M. 978 ( 2007 )
Estate of Dailey v. Comm'r , 84 T.C.M. 633 ( 2002 )
John F. And Tracy L. Barford, Marcus R. Messman, Davis W. Messman, and Stephen A. Messman v. Commissioner of Internal Revenue , 194 F.3d 782 ( 1999 )
Hennessey v. CIR ( 2008 )
Estate of Cervin v. Commissioner , 200 F.3d 351 ( 2000 )
Estate of Cervin v. Commissioner , 75 T.C.M. 2282 ( 1998 )