This opinion cited by 17 cases:

Estate of Stewart v. Comm'r , 92 T.C.M. 357 ( 2006 )


Estate of Schauerhamer v. Commissioner , 73 T.C.M. 2855 ( 1997 )


Estate of Disbrow v. Comm'r , 91 T.C.M. 794 ( 2006 )


Estate of Charles E. Reichardt v. Commissioner , 114 T.C. No. 9 ( 2000 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


Estate of Rosen v. Comm'r , 91 T.C.M. 1220 ( 2006 )


Estate of Harper v. Comm'r , 83 T.C.M. 1641 ( 2002 )


Estate of Thompson v. Comm'r , 84 T.C.M. 374 ( 2002 )


Estate of Schutt v. Comm'r , 89 T.C.M. 1353 ( 2005 )


Estate of Trombetta v. Comm'r , 106 T.C.M. 416 ( 2013 )


Estate of Sarah D. Holliday v. Comm'r , 111 T.C.M. 1235 ( 2016 )


ESTATE OF ELEANOR T.R. TROTTER v. COMMISSIONER , 82 T.C.M. 633 ( 2001 )


Estate of Tehan v. Comm'r , 89 T.C.M. 1374 ( 2005 )


Estate of Wineman v. Commissioner , 79 T.C.M. 2189 ( 2000 )


Estate of Cheng Van v. Comm'r , 101 T.C.M. 1077 ( 2011 )


Estate of Kelly v. Comm'r , 103 T.C.M. 1393 ( 2012 )


Estate of Strangi v. Comm'r , 85 T.C.M. 1331 ( 2003 )