This opinion cites 12 cases:

Fred A. Berzon v. Commissioner of Internal Revenue, Gertrude Berzon v. Commissioner of Internal Revenue , 534 F.2d 528 ( 1976 )


James Gray, Under the Last Will and Testament of Hamilton Gray, Deceased v. United States , 410 F.2d 1094 ( 1969 )


John C. W. Dix and Caroline W. Dix v. Commissioner of Internal Revenue, George E. Dix v. Commissioner of Internal Revenue , 392 F.2d 313 ( 1968 )


Lera H. Stark v. United States of America, William P. Stark v. United States , 477 F.2d 131 ( 1973 )


Continental Illinois National Bank and Trust Company of Chicago, as of the Estate of Josephine W. Speth, Deceased v. United States , 504 F.2d 586 ( 1974 )


James B. Dunigan v. United States of America, Sally I. Dunigan v. United States , 434 F.2d 892 ( 1970 )


Bank of California, of the Estate of Daisy Manning v. United States , 672 F.2d 758 ( 1982 )


Simpson v. United States , 40 S. Ct. 367 ( 1920 )


Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal Revenue , 480 F.2d 171 ( 1973 )


Dix v. Commissioner , 46 T.C. 796 ( 1966 )


Vernon v. Commissioner , 66 T.C. 484 ( 1976 )


Jennings v. Commissioner , 10 T.C. 323 ( 1948 )