This opinion cited by 34 cases:
Estate of Richard R. Simplot v. Commissioner , 112 T.C. No. 13 ( 1999 )
Astleford v. Comm'r , 95 T.C.M. 1497 ( 2008 )
Estate of Hendrickson v. Commissioner , 78 T.C.M. 322 ( 1999 )
Estate of Chenoweth v. Commissioner , 88 T.C. 1577 ( 1987 )
Estate of Natale B. Giustina v. Cir , 586 F. App'x 417 ( 2014 )
ESTATE OF DAVIS v. COMMISSIONER , 110 T.C. 530 ( 1998 )
dhl-corporation-and-subsidaries-v-commissioner-of-internal-revenue , 285 F.3d 1210 ( 2002 )
Estate of Fleming v. Commissioner , 74 T.C.M. 1049 ( 1997 )
Furman v. Commissioner , 75 T.C.M. 2206 ( 1998 )
Estate of Artemus D. Davis, Robert D. Davis, Personal Representative v. Commissioner , 110 T.C. 530 ( 1998 )
Jameson v. Commissioner , 77 T.C.M. 1383 ( 1999 )
Estate of Rodgers v. Commissioner , 77 T.C.M. 1831 ( 1999 )
Celia Mazzei v. Commissioner , 150 T.C. No. 7 ( 2018 )
Estate of Simplot v. Comm'r , 112 T.C. 130 ( 1999 )
Estate of Eva Kollsman v. Cir ( 2019 )
Gary L. Eyler v. Commissioner of Internal Revenue , 88 F.3d 445 ( 1996 )
Estate of Branson v. Commissioner , 78 T.C.M. 78 ( 1999 )
Estate of Borgatello v. Commissioner , 80 T.C.M. 260 ( 2000 )
Estate of Richard R. Simplot, Deceased John Edward Simplot, Personal Representative v. Commissioner of Internal Revenue , 249 F.3d 1191 ( 2001 )
Estate of Luton v. Commissioner , 68 T.C.M. 1044 ( 1994 )
