This opinion cited by 31 cases:

Estate of Charles K. McClatchy, William K. Coblentz and James McClatchy, Personal Representative v. Commissioner , 106 T.C. No. 9 ( 1996 )


Godley v. Commissioner , 80 T.C.M. 158 ( 2000 )


Hull v. Commissioner , 38 T.C. 512 ( 1962 )


Estate of Reynolds v. Commissioner , 55 T.C. 172 ( 1970 )


Estate of Chenoweth v. Commissioner , 88 T.C. 1577 ( 1987 )


Old Kent Bank and Trust Company v. United States , 292 F. Supp. 48 ( 1968 )


Adams v. United States , 218 F.3d 383 ( 2000 )


J. C. Shepherd v. Comr. of IRS , 283 F.3d 1258 ( 2002 )


The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United States , 619 F.2d 407 ( 1980 )


Estate of Frederick Carl Gloeckner, Deceased, Joseph A. Simone, and Douglas Dillon v. Commissioner of Internal Revenue , 152 F.3d 208 ( 1998 )


Estate of Anderson v. Commissioner , 36 T.C.M. 972 ( 1977 )


ESTATE OF MARVIN M. SCHWAN v. COMMISSIONER , 82 T.C.M. 168 ( 2001 )


Rubenstein v. United States , 826 F. Supp. 448 ( 1993 )


Lang v. United States , 356 F. Supp. 546 ( 1973 )


Alston v. United States , 228 F. Supp. 216 ( 1964 )


Estate of Smith v. United States , 300 F. Supp. 2d 474 ( 2004 )


Northern Trust Co. v. Commissioner , 87 T.C. 349 ( 1986 )


Estate of Mitchell v. Commissioner , 74 T.C.M. 872 ( 1997 )


Estate of McMullen v. Commissioner , 56 T.C.M. 507 ( 1988 )


Estate of Murphy v. Commissioner , 60 T.C.M. 645 ( 1990 )