This opinion cited by 6 cases:

Estate of Clack v. Commissioner , 106 T.C. 131 ( 1996 )

• United States Tax Court |   Thursday, February 29, 1996 |   Cited 0 times

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Luce v. United States , 444 F. Supp. 347 ( 1977 )

• District Court, W.D. Missouri |   Monday, December 19, 1977 |   Cited 0 times

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Hummell v. United States , 494 F. Supp. 1003 ( 1980 )

• District Court, S.D. Iowa |   Tuesday, August 12, 1980 |   Cited 0 times

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Estate of Willis Edward Clack, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative v. ... , 106 T.C. No. 6 ( 1996 )

• United States Tax Court |   Thursday, February 29, 1996 |   Cited 0 times

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Dorothy E. Snodgrass v. United States , 834 F.2d 537 ( 1987 )

• Court of Appeals for the Fifth Circuit |   Thursday, December 31, 1987 |   Cited 0 times

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Smith v. Commissioner , 77 T.C. 326 ( 1981 )

• United States Tax Court |   Tuesday, August 11, 1981 |   Cited 0 times

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