This opinion cited by 11 cases:
Estate of Arbury v. Commissioner , 93 T.C. 136 ( 1989 )
Estate of La Meres v. Comm'r , 98 T.C. 294 ( 1992 )
Frazee v. Commissioner , 98 T.C. 554 ( 1992 )
Krabbenhoft v. Commissioner , 94 T.C. 887 ( 1990 )
Charles Schusterman and Lynn N. Schusterman v. United States , 63 F.3d 986 ( 1995 )
Grajales v. Commissioner of Internal Revenue ( 2022 )
Concord Instruments Corp. v. Commissioner , 67 T.C.M. 3036 ( 1994 )
ESTATE OF H.A. TRUE v. COMMISSIONER , 82 T.C.M. 27 ( 2001 )
Estate of Trenchard v. Commissioner , 69 T.C.M. 2164 ( 1995 )
Cohen v. Commissioner , 92 T.C. 1039 ( 1989 )
Lilley v. Commissioner , 58 T.C.M. 623 ( 1989 )