This opinion cites 11 cases:

Spiegel v. Commissioner ( 1949 )


Estate of Belcher v. Commissioner ( 1984 )


Malloy v. Smith ( 1972 )


Don E. Williams Co. v. Commissioner ( 1977 )


Estate of Dillingham v. Commissioner ( 1987 )


Estate of Gagliardi v. Commissioner ( 1987 )


Estate of Sanford v. Commissioner ( 1939 )


United States Trust Co. v. Helvering ( 1939 )


Basdeo Balkissoon Gloria Balkissoon v. Commissioner of Internal Revenue ( 1993 )


Ward v. Federal Kemper Insurance ( 1985 )


Burnet v. Guggenheim ( 1933 )