This opinion cited by 8 cases:

Clara L. Prevo v. Commissioner ( 2004 )


Barbara Drake v. Commissioner ( 2004 )


Walter R. Ripley, Donee-Transferee of Mildred M. Ripley, Donor, and Melynda H. Ripley, Donee-Transferee of Mildred M. Ripley, Donor v. Commissioner ( 1995 )


Brown v. Commissioner ( 1997 )


Smee v. Commissioner ( 1997 )


STRONG v. COMMISSIONER ( 2001 )


Howard v. Commissioner ( 1998 )


Adkins v. Comm'r ( 2005 )