This opinion cited by 29 cases:

Estate of Gordon H. Bartels, Sally A. Jouris and Thomas G. Bartels, Executors, and Estate of Violet J. Bartels, Sally A. Jouris and Thomas G. Bartels,... , 106 T.C. No. 24 ( 1996 )


VHC, Inc. v. Comm'r , 2017 Tax Ct. Memo LEXIS 220 ( 2017 )


Poinier v. Commissioner , 90 T.C. 63 ( 1988 )


Estate of Branson v. Commissioner , 113 T.C. 6 ( 1999 )


United States v. Dalm , 110 S. Ct. 1361 ( 1990 )


Willis v. United States , 85 A.F.T.R.2d (RIA) 813 ( 1996 )


Menard, Inc. v. Comm'r , 130 T.C. 54 ( 2008 )


Estate of Buder v. United States , 372 F. Supp. 2d 1145 ( 2005 )


United States v. Peterson , 738 F. Supp. 2d 869 ( 2010 )


Malm Ex Rel. Estate of Malm v. United States , 420 F. Supp. 2d 1040 ( 2005 )


Bcs Financial Corporation v. United States , 118 F.3d 522 ( 1997 )


Illinois Lumber & Material Dealers Ass'n Health Insurance Trust v. United States , 794 F.3d 907 ( 2015 )


Estate of Anderson v. Commissioner , 434 F. App'x 381 ( 2011 )


Koss v. United States ( 1995 )


Vintilla v. United States , 767 F. Supp. 249 ( 1990 )


Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. Commissioner , 107 T.C. No. 13 ( 1996 )


Estate of Frank A. Branson v. Commissioner , 113 T.C. No. 2 ( 1999 )


fruit-of-the-loom-incorporated-transferee-of-the-assets-of-and-primarily , 72 F.3d 1338 ( 1996 )


Menard, Inc. v. Commissioner , 130 T.C. No. 4 ( 2008 )


Frontier Custom Builders v. Comm'r , 106 T.C.M. 393 ( 2013 )