This opinion cited by 32 cases:

Wickersham v. Comm'r ( 2011 )


Weaver v. Comm'r ( 2012 )


Estate of Horstmeier v. Commissioner ( 1999 )


Neonatology Associates, P.A. v. Commissioner ( 2000 )


Estate of Van Tine v. Commissioner ( 1998 )


Ernesto P. Patacsil & Marilyn E. Patacsil ( 2023 )


Baillie v. Raoul ( 2019 )


Douglas v. Comm'r ( 2011 )


Rocchio v. Comm'r ( 2011 )


Pederson v. Comm'r ( 2013 )


Cook v. Comm'r ( 2012 )


Murray v. Comm'r ( 2012 )


Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees v. Commissioner ( 2014 )


Estate of Concordia v. Comm'r ( 2002 )


SYLVE v. COMMISSIONER ( 2005 )


Green Gas Del. Statutory Trust v. Comm'r ( 2016 )


Mary E. Scott, of the Estate of Lucille M. Horstmeier, Deceased v. Commissioner of Internal Revenue ( 2000 )


ESTATE OF GLADYS J. COOK v. COMMISSIONER ( 2001 )


Bowen v. Commissioner ( 2001 )


Ogden v. Commissioner ( 2015 )