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 1981

Metzger Trust v. Commissioner , 76 T.C. 42 ( 1981 )

This opinion cited by 15 cases:

Cutler v. Comm'r , 105 T.C.M. 1704 ( 2013 )

BEECROFT v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 273 ( 2001 )

Aaron v. Comm'r , 87 T.C.M. 1087 ( 2004 )

TREVINO v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 149 ( 2002 )

Kwestel v. Comm'r , 93 T.C.M. 1288 ( 2007 )

Richard E. and Mary Ann Hurst v. Commissioner , 124 T.C. No. 2 ( 2005 )

BEST LIFE ASSUR. CO. v. COMMISSIONER , 79 T.C.M. 1909 ( 2000 )

HODDER v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 141 ( 2001 )

Maloof v. Comm'r , 2005 Tax Ct. Memo LEXIS 73 ( 2005 )

CAWVEY v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 35 ( 2005 )

Petersen v. Comm'r , 2017 U.S. Tax Ct. LEXIS 24 ( 2017 )

Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue , 736 F.2d 1168 ( 1984 )

ESTATE OF WILLIAM BLAKE BURRIS v. COMMISSIONER , 82 T.C.M. 400 ( 2001 )

GRACE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 36 ( 2002 )

Purciello v. Comm'r , 107 T.C.M. 1255 ( 2014 )