This opinion cited by 2 cases:

Estate of Cavenaugh v. Commissioner , 100 T.C. 407 ( 1993 )

• United States Tax Court |   Thursday, May 13, 1993 |   Cited 0 times

---

Estate of Cervin v. Commissioner , 68 T.C.M. 1115 ( 1994 )

• United States Tax Court |   Monday, October 31, 1994 |   Cited 0 times

---