This opinion cited by 17 cases:

Kenneth J. Owen Margaret M. Owen v. United States , 139 F.3d 907 ( 1998 )


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


98-cal-daily-op-serv-9019-98-daily-journal-dar-12635-maurice , 163 F.3d 564 ( 1998 )


Bennett v. Mueller , 364 F. Supp. 2d 1160 ( 2005 )


Estate of Buder v. United States , 372 F. Supp. 2d 1145 ( 2005 )


Provident Life & Accident Insurance v. United States , 334 F. Supp. 2d 1029 ( 2004 )


Eleanor Coohey v. United States ( 1999 )


Estate of Frank A. Branson v. Commissioner , 113 T.C. No. 2 ( 1999 )


Emery Celli Cuti Brinckerhoff & Abady, P.C. v. Commissioner , 2018 T.C. Memo. 55 ( 2018 )


Patrick E. Catalano v. Commissioner of Internal Revenue , 240 F.3d 842 ( 2001 )


98-cal-daily-op-serv-7075-98-daily-journal-dar-9807-citicorp-real , 155 F.3d 1097 ( 1998 )


Eleanor Coohey Dubuque Bank & Trust Company, Co-Executors of Donald Coohey's Estate v. United States , 172 F.3d 1060 ( 1999 )


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


Rogers v. United States , 281 F.3d 1108 ( 2002 )


Fadner v. Commissioner of Revenue Services , 281 Conn. 719 ( 2007 )


Catalano v. Commissioner , 76 T.C.M. 1029 ( 1998 )


Estate of Jorgensen v. Comm'r , 97 T.C.M. 1328 ( 2009 )