This opinion cited by 27 cases:

Estate of James A. Elkins, Jr. v. CIR ( 2014 )


Estate of Jensen v. Comm'r ( 2010 )


Steinberg v. Comm'r ( 2015 )


Sadberry v. Commissioner ( 2005 )


Trigon Insurance v. United States ( 2002 )


succession-of-charles-t-mccord-jr-deceased-charles-t-mccord-iii-and ( 2006 )


Cook v. Commissioner of the Internal Revenue Service ( 2003 )


Estate of Smith v. United States ( 2004 )


Sun Insurance Marketing Network, Inc. v. AIG Life Insurance ( 2003 )


Curt Daniels Vs. John Holtz Wsh Properties Llc Navajo Associates, Llc, John Does And Jane Roes 1–5 ( 2010 )


Anthony v. United States ( 2008 )


Caracci v. C.I.R. ( 2006 )


Estate of Doris F. Kahn, LaSalle Bank, N.A., Trustee and v. Commissioner ( 2005 )


Estate of Kahn v. Comm'r ( 2005 )


John David Smith, of the Estate of Louis R. Smith, Deceased v. United States ( 2004 )


Shipp v. McMahon ( 2002 )


Mitchell Energy & Development Corp. v. Fain ( 2002 )


Smith v. United States ( 2004 )


Vaksman v. CIR ( 2002 )


Anthony v. United States ( 2008 )