This opinion cited by 12 cases:

Estate of Kurihara v. Commissioner , 82 T.C. 51 ( 1984 )


Harbor Bancorp & Subsidiaries v. Commissioner , 105 T.C. No. 19 ( 1995 )


Kahn v. United States , 349 F. Supp. 806 ( 1972 )


Archie M. Kroloff, Individually and as Beneficiary of the Estate of Dorothy Allen Kroloff, Deceased v. United States , 487 F.2d 334 ( 1973 )


In Re Estate of Morris R. Silverman. Avrum Silverman v. Commissioner of Internal Revenue, Defendant-Respondent , 521 F.2d 574 ( 1975 )


Daubert v. United States , 533 F. Supp. 66 ( 1981 )


Estate of Glade v. Commissioner , 37 T.C.M. 1318 ( 1978 )


Harbor Bancorp v. Commissioner , 105 T.C. 260 ( 1995 )


Grover H. Hope, of the Estate of Beverly J. Hope, Deceased v. United States of America, Internal Revenue Service , 691 F.2d 786 ( 1982 )


Joe P. Cunningham, J. B. Cunningham and W. H. Swain, Independent Executors of the Estate of Harry T. Parker, Deceased v. United States , 553 F.2d 394 ( 1977 )


Estate of McKee v. Commissioner , 37 T.C.M. 486 ( 1978 )


Twitchco, Inc. v. United States , 348 F. Supp. 330 ( 1972 )