This opinion cited by 14 cases:

McLain v. Commissioner ( 1977 )


Estate of Headrick v. Comm'r ( 1989 )


Estate of Joan Schnack, Deceased, and William D. Schnack v. Commissioner of Internal Revenue ( 1988 )


Matter of Estate of Post ( 1995 )


First National Bank of Oregon, of the Estate of Fred M. Slade, Deceased v. United States ( 1973 )


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


Estate of Clay v. Commissioner ( 1986 )


Estate of Ronk v. Commissioner ( 1988 )


Estate of Hass v. Commissioner ( 1986 )


Estate of Baratta-Lorton v. Commissioner ( 1985 )


ESTATE OF SCHNACK v. COMMISSIONER ( 1986 )


Estate of Joseph Leder, Deceased, Jeanne Leder v. Commissioner of Internal Revenue ( 1989 )


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


Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal Revenue ( 1984 )