This opinion cites 10 cases:

Daine v. Price ( 1949 )


Spiegel v. Commissioner ( 1949 )


Estate of Elizabeth C. Dillingham, Deceased, Dan L. Dillingham and Tom B. Dillingham, Co-Executors v. Commissioner of Internal Revenue ( 1990 )


john-a-metzger-z-townsend-parks-jr-personal-representatives-for-the ( 1994 )


Estate of Belcher v. Commissioner ( 1984 )


Estate of Dillingham v. Commissioner ( 1987 )


Estate of Fannie Alperstein, Deceased, Rosalind A. Greenberg, Administratrix v. Commissioner of Internal Revenue ( 1979 )


Burnet v. Guggenheim ( 1933 )


Estate of Alperstein v. Commissioner ( 1978 )


Estate of Gagliardi v. Commissioner ( 1987 )