This opinion cited by 13 cases:

Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal Revenue , 749 F.2d 1216 ( 1984 )


Richard H. Black, Deceased, Phyllis M. Black, Personal Representative v. Commissioner of Internal Revenue , 765 F.2d 862 ( 1985 )


Heasty v. United States , 239 F. Supp. 345 ( 1965 )


Haneke v. United States , 404 F. Supp. 98 ( 1975 )


Estate of Mary Van Riper v. Director, Division of Taxation (082000) (Tax Court & Statewide) ( 2020 )


Miller v. United States , 325 F. Supp. 1287 ( 1971 )


United States v. Estate of Grace , 89 S. Ct. 1730 ( 1969 )


Estate of Levy v. Commissioner , 46 T.C.M. 910 ( 1983 )


Estate of Marshall v. Commissioner , 51 T.C. 696 ( 1969 )


Estate of Shafer v. Commissioner , 80 T.C. 1145 ( 1983 )


Black v. Commissioner , 47 T.C.M. 1318 ( 1984 )


Estate of Greco v. Commissioner , 72 T.C.M. 379 ( 1996 )


Estate of May v. Commissioner , 37 T.C.M. 137 ( 1978 )