This opinion cites 10 cases:

Knetsch v. United States ( 1960 )


Cottrell v. Commissioner ( 1979 )


Estate of Genevieve Rolin, Deceased, Haydee Rolin and Marine Midland Bank New York, Executors v. Commissioner of Internal Revenue ( 1978 )


Brown v. Routzahn ( 1933 )


Commissioner v. Portland Cement Co. of Utah ( 1981 )


Estate of Halbach v. Commissioner ( 1978 )


Estate of Sanford v. Commissioner ( 1939 )


Hardenbergh v. Commissioner of Internal Revenue (Two Cases) ( 1952 )


mrs-daisy-miller-boyd-bel-and-richard-e-gerard-co-executors-under-the ( 1971 )


pauline-keinath-transferee-of-assets-of-cargill-macmillan-transferor-v ( 1973 )