This opinion cited by 12 cases:
Estate of Andrews v. Commissioner , 79 T.C. 938 ( 1982 )
Ward v. Commissioner , 87 T.C. 78 ( 1986 )
Jameson v. Commissioner , 77 T.C.M. 1383 ( 1999 )
McCauley v. Tom McCauley & Son, Inc. , 104 N.M. 523 ( 1986 )
Irene Eisenberg v. Commissioner of Internal Revenue , 155 F.3d 50 ( 1998 )
Estate of Jephson v. Commissioner , 81 T.C. 999 ( 1983 )
Estate of Auker v. Commissioner , 75 T.C.M. 2321 ( 1998 )
Estate of Jelke v. Comm'r , 89 T.C.M. 1397 ( 2005 )
Estate of Katz v. Commissioner , 27 T.C.M. 825 ( 1968 )
Estate of Murphy v. Commissioner , 60 T.C.M. 645 ( 1990 )
Estate of Piper v. Commissioner , 72 T.C. 1062 ( 1979 )
Estate of McCormick v. Commissioner , 70 T.C.M. 318 ( 1995 )
