This opinion cites 23 cases:

Estate of Elizabeth G. Huntington, Deceased, Nancy H. Brunson, Administratrix v. Commissioner of Internal Revenue ( 1994 )


Estate of Constance R. Grant, Deceased, P. Walker Grant, Jr., Personal Representative v. Commissioner of Internal Revenue ( 2002 )


A. Frederic Leopold and Walter A. Keane, as Executors of the Estate of Hans G. M. De Schulthess, Deceased v. United States ( 1975 )


David Bruce McMahan v. Commissioner of Internal Revenue ( 1997 )


Tiffany v. Commissioner ( 1967 )


HIGBEE v. COMMISSIONER OF INTERNAL REVENUE ( 2001 )


Estate of Spencer v. Commissioner ( 1995 )


Marcus v. DeWitt ( 1983 )


Estate of Joseph P. Kosow, Deceased. Eleanor C. Kosow, Personal Representative v. Commissioner of Internal Revenue ( 1995 )


Estate of Herbert R. Herrmann, Deceased, Edward I. Herrmann and Lawrence A. Herrmann, Co-Executors v. Commissioner of Internal Revenue ( 1996 )


Gary Devore v. Commissioner of Internal Revenue Service ( 1992 )


Estate of Rubin v. Commissioner ( 1972 )


Glen v. Commissioner ( 1966 )


Estate of Morse v. Commissioner ( 1977 )


Wichita Term. El. Co. v. Commissioner of Int. R. ( 1947 )


United States v. Boyle ( 1985 )


Carney v. Benz ( 1937 )


Schneider, Rene' v. Kissinger, Henry A. ( 2005 )


The Fisk University v. National Labor Relations Board ( 1980 )


Welch v. Helvering ( 1933 )