This opinion cited by 7 cases:
Estate of Paul C. Gribauskas, Deceased, Roy L. Gribauskas, Co-Executor, Carol Beauparlant, Co-Executor v. Commissioner of Internal Revenue , 342 F.3d 85 ( 2003 )
Estate of Andrew P. Carter, Through Its Dative Testamentary Eugene G. Taggert, Etc. v. United States , 921 F.2d 63 ( 1991 )
Estate of McLendon v. Commissioner , 135 F.3d 1017 ( 1998 )
Cook v. Commissioner of the Internal Revenue Service , 349 F.3d 850 ( 2003 )
Mercantile-Safe Deposit and Trust Co. v. United States , 368 F. Supp. 743 ( 1974 )
Estate of Paul C. Gribauskas v. Commissioner , 116 T.C. No. 12 ( 2001 )
Estate of McLendon v. Commissioner , 72 T.C.M. 42 ( 1996 )