This opinion cites 9 cases:

Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue ( 1958 )


Maurice D. Scanlon v. United States ( 1955 )


Murl Clark v. Commissioner of Internal Revenue ( 1958 )


Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal Revenue ( 1977 )


estate-of-hutchen-upshaw-deceased-ardenia-upshaw-administratrix-and ( 1969 )


Welch v. Helvering ( 1933 )


Hugh N. Mills and Jane W. Mills v. Commissioner of Internal Revenue ( 1968 )


Chris D. Stoltzfus and Irma H. Stoltzfus v. United States ( 1968 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue ( 1968 )