This opinion cited by 14 cases:

Jerome Mirza & Associates, Ltd. v. United States , 692 F. Supp. 918 ( 1988 )


Estate of Bongard v. Comm'r , 124 T.C. 95 ( 2005 )


Estate of Black v. Comm'r , 133 T.C. 340 ( 2009 )


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


Estate of Samuel P. Black, Jr., Samuel P. Black, III v. Commissioner , 133 T.C. 340 ( 2009 )


Estate of Wayne C. Bongard, James A. Bernards, Personal Representative v. Commissioner , 124 T.C. No. 8 ( 2005 )


Estate of Harper v. Comm'r , 83 T.C.M. 1641 ( 2002 )


Estate of Schutt v. Comm'r , 89 T.C.M. 1353 ( 2005 )


Faris v. Commissioner , 56 T.C.M. 319 ( 1988 )


Phil Smidt & Son, Inc. v. National Labor Relations Board , 810 F.2d 638 ( 1987 )


Estate of Trombetta v. Comm'r , 106 T.C.M. 416 ( 2013 )


Wylmina Hettinga v. United States ( 2020 )


Estate of Hillgren v. Comm'r , 87 T.C.M. 1008 ( 2004 )


Estate of Strangi v. Comm'r , 85 T.C.M. 1331 ( 2003 )