This opinion cites 9 cases:

Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United States , 312 F.2d 681 ( 1963 )


Mildred W. Smith v. Commissioner of Internal Revenue , 305 F.2d 778 ( 1962 )


Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )


Gladys W. Simpson v. United States , 261 F.2d 497 ( 1958 )


Estate of Julius B. Cronheim, Deceased, Richard B. Cronheim, and Emily F. Cronheim v. Commissioner of Internal Revenue , 323 F.2d 706 ( 1963 )


laurie-w-tomlinson-individually-and-as-united-states-district-director-of , 329 F.2d 462 ( 1964 )


Bogardus v. Commissioner , 58 S. Ct. 61 ( 1937 )


Robertson v. United States , 72 S. Ct. 994 ( 1952 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )