This opinion cited by 4 cases:

Estate of Smith v. Commissioner ( 2000 )

• United States Tax Court |   Wednesday, October 18, 2000 |   Cited 0 times

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Estate of Algerine Allen Smith v. Commissioner ( 2000 )

• United States Tax Court |   Wednesday, October 18, 2000 |   Cited 0 times

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Estate of Kanter v. Comm'r ( 2006 )

• United States Tax Court |   Thursday, March 16, 2006 |   Cited 0 times

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Daniel E. Larkin & Christine Larkin ( 2023 )

• United States Tax Court |   Wednesday, August 16, 2023 |   Cited 0 times

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