This opinion cited by 16 cases:

Estate of Kite v. Comm'r , 105 T.C.M. 1277 ( 2013 )


Estate of James A. Elkins, Jr. v. CIR , 767 F.3d 443 ( 2014 )


Kerr v. Commissioner , 292 F.3d 490 ( 2002 )


succession-of-charles-t-mccord-jr-deceased-charles-t-mccord-iii-and , 461 F.3d 614 ( 2006 )


Whitehouse Hotel Limited Partnership, QHR Holdings-New Orleans, Ltd., Tax Matters Partner v. Commissioner , 139 T.C. 304 ( 2012 )


PBBM-Rose Hill, Ltd. v. Comm'r of Internal Revenue , 900 F.3d 193 ( 2018 )


Estate of True v. Commissioner , 390 F.3d 1210 ( 2004 )


Thomas Keller v. United States , 697 F.3d 238 ( 2012 )


Estate of W.W. Jones II, A.C. Jones IV, Independent v. Commissioner , 116 T.C. No. 11 ( 2001 )


John David Smith, of the Estate of Louis R. Smith, Deceased v. United States , 391 F.3d 621 ( 2004 )


Smith v. United States ( 2004 )


Succession of McCord v. Commissioner , 461 F.3d 614 ( 2006 )


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


Loan Modification Group, Inc. v. Reed , 694 F.3d 145 ( 2012 )


Whitehouse Hotel Ltd. P'ship v. Comm'r , 139 T.C. 304 ( 2012 )


ESTATE OF H.A. TRUE v. COMMISSIONER , 82 T.C.M. 27 ( 2001 )