This opinion cited by 2 cases:

Estate of Devlin v. Commissioner , 78 T.C.M. 948 ( 1999 )

• United States Tax Court |   Tuesday, December 14, 1999 |   Cited 0 times

---

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

• United States Tax Court |   Monday, October 21, 2013 |   Cited 0 times

---