This opinion cited by 11 cases:

Richard L. and Kelly D. Robson v. Commissioner , 2000 T.C. Memo. 201 ( 2000 )


John Alterman Trust v. Comm'r , 110 T.C.M. 507 ( 2015 )


Cullin v. Commissioner , 73 T.C.M. 3189 ( 1997 )


Slone Revocable Trust, UA Dated September 20, 1994, Transferee, James C. Slone and Norma L. Slone, Trustees ( 2022 )


Slone Family GST Trust, UA Dated August 6, 1998, Transferee, D. Jack Roberts, Trustee ( 2022 )


Norma L. Slone, Transferee ( 2022 )


James C. Slone, Transferee ( 2022 )


united-states-v-oil-resources-inc-successor-in-interest-to-national , 817 F.2d 1429 ( 1987 )


Tricarichi v. Comm'r , 110 T.C.M. 370 ( 2015 )


Kardash v. Comm'r , 109 T.C.M. 1234 ( 2015 )


Shockley v. Comm'r , 111 T.C.M. 1038 ( 2016 )