This opinion cites 13 cases:

Studebaker v. United States ( 1961 )


Francis H. W. Ducros and Phyllis A. Ducros v. Commissioner of Internal Revenue ( 1959 )


Edgar M. Morsman, Jr., Administrator of the Estate of Edgar M. Morsman v. David Burnet, Commissioner of Internal Revenue ( 1931 )


May v. Heiner ( 1930 )


Porter v. Commissioner ( 1933 )


Smith v. United States ( 1956 )


Reinecke v. Northern Trust Co. ( 1929 )


Commissioner of Internal Revenue v. Estate of Ellie G. Canfield, Deceased, Karl B. Smith, Jr., Administrator, C.T.A. ( 1962 )


Chase National Bank v. United States ( 1929 )


Commissioner of Internal Revenue v. Estate of Lena R. Arents, United States Trust Company of New York and Georgearents, Executors ( 1962 )


In Re Estate of Ida Jarvis Pyle. Robert M. Pyle v. Commissioner of Internal Revenue ( 1963 )


Cyrus H. McCormick v. David Burnet ( 1931 )


United States v. Manufacturers National Bank of Detroit ( 1960 )