This opinion cited by 32 cases:
Wickersham v. Comm'r , 102 T.C.M. 101 ( 2011 )
Weaver v. Comm'r , 2012 Tax Ct. Summary LEXIS 49 ( 2012 )
Estate of Horstmeier v. Commissioner , 77 T.C.M. 1940 ( 1999 )
Neonatology Associates, P.A. v. Commissioner , 115 T.C. No. 5 ( 2000 )
Estate of Van Tine v. Commissioner , 76 T.C.M. 530 ( 1998 )
Ernesto P. Patacsil & Marilyn E. Patacsil ( 2023 )
ESTATE OF GLADYS J. COOK v. COMMISSIONER , 82 T.C.M. 154 ( 2001 )
Estate of Concordia v. Comm'r , 84 T.C.M. 254 ( 2002 )
SYLVE v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 160 ( 2005 )
Rocchio v. Comm'r , 2011 Tax Ct. Summary LEXIS 55 ( 2011 )
Cook v. Comm'r , 103 T.C.M. 1893 ( 2012 )
Murray v. Comm'r , 2012 Tax Ct. Summary LEXIS 63 ( 2012 )
Pederson v. Comm'r , 105 T.C.M. 1365 ( 2013 )
Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees v. Commissioner , 142 T.C. 317 ( 2014 )
Mary E. Scott, of the Estate of Lucille M. Horstmeier, Deceased v. Commissioner of Internal Revenue , 226 F.3d 871 ( 2000 )
Baillie v. Raoul , 2019 IL App (4th) 180655 ( 2019 )
Green Gas Del. Statutory Trust v. Comm'r , 147 T.C. 1 ( 2016 )
Douglas v. Comm'r , 102 T.C.M. 238 ( 2011 )
Ogden v. Commissioner , 110 T.C.M. 588 ( 2015 )
Bowen v. Commissioner , 81 T.C.M. 1216 ( 2001 )
