This opinion cited by 9 cases:

Wheeler v. United States ( 1997 )


Strangi v. CIR , 429 F.3d 1154 ( 2005 )


Estate of Frank Armstrong, Jr., Frank Armstrong III v. Commissioner , 119 T.C. No. 13 ( 2002 )


Bertha Paglin Ferman, Etc. v. United States , 993 F.2d 485 ( 1993 )


Ferman v. U.S. ( 1993 )


Ferman v. United States , 790 F. Supp. 656 ( 1992 )


John M. Quarty, Personal Representative of the Estate of Angele C. Quarty Elizabeth B. Cherne v. United States , 170 F.3d 961 ( 1999 )


Venable v. Comm'r , 86 T.C.M. 254 ( 2003 )


Polone v. Comm'r , 86 T.C.M. 698 ( 2003 )