This opinion cites 8 cases:

Helvering v. Gowran ( 1937 )


Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal Revenue ( 1960 )


T. Everett Starrett v. Commissioner of Internal Revenue ( 1955 )


United States v. Herbert R. Edmondson, as of H. L. Edmondson Estate ( 1964 )


Samuel Towers v. Commissioner of Internal Revenue, and Three Related Cases ( 1957 )


Newman v. United States ( 1959 )


United States v. Lottie A. Mappes, Individually, and Ernest E. Mappes, of the Estate of William G. Mappes, Deceased ( 1963 )


Edwin O. Bookwalter, District Director of Internal Revenue v. Maude H. Lamar, Personally and as of the Estate of Frederick C. Lamar, Deceased ( 1963 )