This opinion cites 3 cases:

Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )

• Supreme Court of the United States |   Monday, June 17, 1963 |   Cited 0 times

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Estate of Martha M. Byers, Deceased v. Commissioner of Internal Revenue , 472 F.2d 590 ( 1973 )

• Court of Appeals for the Sixth Circuit |   Tuesday, January 23, 1973 |   Cited 0 times

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John N. Bowers and Alma S. Bowers v. Commissioner of Internal Revenue , 678 F.2d 509 ( 1982 )

• Court of Appeals for the Fourth Circuit |   Wednesday, May 26, 1982 |   Cited 0 times

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