This opinion cites 13 cases:

United States v. Cartwright ( 1973 )


ESTATE OF DAVIS v. COMMISSIONER ( 1998 )


Hammond v. Wheeler ( 1961 )


Jones v. Jones ( 1964 )


Helvering v. National Grocery Co. ( 1938 )


Shepherd v. Commissioner ( 2000 )


Estate of Monroe v. Commissioner ( 1997 )


Estate of Boder ( 1993 )


J. C. Shepherd v. Comr. of IRS ( 2002 )


Riggs v. Del Drago ( 1942 )


Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue ( 1963 )


Carpenter v. Carpenter ( 1954 )


St. Louis Union Trust Company v. Krueger ( 1964 )