This opinion cited 11 cases:
The First National Bank of Omaha v. The United States of America , 490 F.2d 1054 ( 1974 )
Estate of Hubert v. Comr. of IRS , 63 F.3d 1083 ( 1995 )
the-connecticut-bank-and-trust-company-of-the-estate-of-warren-g-horton , 465 F.2d 760 ( 1972 )
Harlowe E. Bowes and Harris Trust and Savings Bank, Etc. v. United States , 593 F.2d 272 ( 1979 )
Lang v. United States , 356 F. Supp. 546 ( 1973 )
Commissioner v. Estate of Hubert , 117 S. Ct. 1124 ( 1997 )
Estate of Sobota v. Commissioner , 71 T.C.M. 3217 ( 1996 )
Britenstool v. Commissioner , 46 T.C. 711 ( 1966 )
Estate of Horne v. Commissioner , 91 T.C. 100 ( 1988 )
Estate of Warren v. Commissioner , 93 T.C. 694 ( 1989 )
Estate of Hubert v. Commissioner , 101 T.C. 314 ( 1993 )