This opinion cited by 6 cases:

Estate of Agnello v. Commissioner , 103 T.C. 605 ( 1994 )

• United States Tax Court |   Thursday, November 10, 1994 |   Cited 0 times

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Davies v. United States , 124 F. Supp. 2d 717 ( 2000 )

• District Court, D. Maine |   Wednesday, December 13, 2000 |   Cited 0 times

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Schroeder v. United States , 696 F. Supp. 1426 ( 1988 )

• District Court, W.D. Oklahoma |   Thursday, October 20, 1988 |   Cited 0 times

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Estate of Sikler v. Commissioner , 42 T.C.M. 1389 ( 1981 )

• United States Tax Court |   Thursday, October 8, 1981 |   Cited 0 times

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Carpenter v. Commissioner , 65 T.C.M. 2119 ( 1993 )

• United States Tax Court |   Tuesday, March 23, 1993 |   Cited 0 times

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estate-of-dorothy-j-warren-deceased-river-oaks-trust-company-and-r-clay , 981 F.2d 776 ( 1993 )

• Court of Appeals for the Fifth Circuit |   Wednesday, January 13, 1993 |   Cited 0 times

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