This opinion cited by 20 cases:

Estate of Cavenaugh v. Commissioner ( 1993 )


United States v. Neil T. Nordbrock ( 1994 )


Gerald C. Funk and Judith M. Funk v. Commissioner of Internal Revenue ( 1982 )


Sarto v. United States ( 1983 )


Aaron Kraut v. Commissioner of Internal Revenue ( 1975 )


Seymour Silverman v. Commissioner of Internal Revenue ( 1976 )


United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, Deceased ( 1977 )


The First National Bank of Kenosha, as Personal Representative of the Estate of Ethel M. Rudy v. United States ( 1985 )


James J. Caligiuri and Rose M. Caligiuri v. Commissioner of Internal Revenue ( 1977 )


Daley v. United States ( 1979 )


Richter v. United States ( 1977 )


Twin City Const. Co. of Fargo v. United States ( 1981 )


Estate of Noble v. Comm'r ( 2005 )


Schaeffer v. Commissioner ( 1994 )


Ernst v. Commissioner ( 1975 )


James v. Commissioner ( 1980 )


Gilbert v. Commissioner ( 1980 )


Giesen v. United States ( 1973 )


Gray v. United States ( 1978 )


ES NPA Holding, LLC, Joseph NPA Investment, LLC, Tax Matters Partner ( 2023 )