This opinion cited by 9 cases:

Dorl v. Commissioner , 57 T.C. 720 ( 1972 )


Estate of Ming v. Commissioner , 62 T.C. 519 ( 1974 )


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


harry-c-roach-patricia-l-roach-larry-a-neuman-carol-t-neuman-bruce-l , 106 F.3d 720 ( 1997 )


Dolores J. Russell v. Commissioner of Internal Revenue , 678 F.2d 782 ( 1982 )


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 )


Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal Revenue , 264 F.3d 904 ( 2001 )


Engh v. United States , 658 F. Supp. 698 ( 1987 )