This opinion cited by 5 cases:

Harvey M. Pert, Transferee v. Commissioner , 105 T.C. No. 24 ( 1995 )

• United States Tax Court |   Wednesday, November 15, 1995 |   Cited 0 times

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Estate of Van Tine v. Commissioner , 76 T.C.M. 530 ( 1998 )

• United States Tax Court |   Monday, September 28, 1998 |   Cited 0 times

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Estate of Wayne-Chi Young, Tsai-Hsiu Hsu Yang v. Commissioner , 110 T.C. No. 24 ( 1998 )

• United States Tax Court |   Monday, May 11, 1998 |   Cited 0 times

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Phyllis Berliant, Transferee v. Commissioner of Internal Revenue, Florence Kraft, Transferee v. Commissioner of Internal Revenue , 729 F.2d 496 ( 1984 )

• Court of Appeals for the Seventh Circuit |   Wednesday, April 4, 1984 |   Cited 0 times

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Estate of Fratini v. Commissioner , 76 T.C.M. 342 ( 1998 )

• United States Tax Court |   Monday, August 24, 1998 |   Cited 0 times

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