This opinion cites 13 cases:

Finley v. United States ( 1975 )


Commissioner v. Estate of Noel ( 1965 )


Hurd v. Commissioner of Internal Revenue ( 1947 )


Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United States ( 1970 )


New York Trust Co. v. Eisner ( 1921 )


Townsend v. United States ( 1964 )


Riggs v. Del Drago ( 1942 )


Estate of Sanford v. Commissioner ( 1939 )


Kieckhefer v. Commissioner of Internal Revenue ( 1951 )


Clarence Blagen Fish, Administrator With the Will Annexed of the Estate of Minnie C. Blagen, Deceased v. United States ( 1970 )


Estate of Louis Solowey, by Lillian Halpern, Louis Shapiro, and Bessie Solowey, Executors v. Commissioner of Internal Revenue ( 1951 )


the-connecticut-bank-and-trust-company-of-the-estate-of-warren-g-horton ( 1972 )


Estate of Rogers v. Commissioner ( 1943 )