This opinion cited by 12 cases:

Benjamin v. Commissioner , 44 T.C. 598 ( 1965 )


Estate of Ray v. Commissioner , 54 T.C. 1170 ( 1970 )


Estate of Hubert v. Commissioner , 101 T.C. 314 ( 1993 )


Estate of Bond v. Commissioner , 104 T.C. 652 ( 1995 )


United States v. Maude E. Spicer, of the Will of Z. N. Spicer, Deceased , 332 F.2d 750 ( 1964 )


Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal Revenue , 506 F.2d 1144 ( 1974 )


Edwin O. Bookwalter, District Director of Internal Revenue v. Maude H. Lamar, Personally and as of the Estate of Frederick C. Lamar, Deceased , 323 F.2d 664 ( 1963 )


United States v. Herbert R. Edmondson, as of H. L. Edmondson Estate , 331 F.2d 676 ( 1964 )


Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United States , 359 F.2d 151 ( 1966 )


In Re Tibbetts Estate , 111 N.H. 172 ( 1971 )


Horton v. Commissioner , 47 T.C. 641 ( 1967 )


First National Bank of Topeka, Kan. v. United States , 233 F. Supp. 19 ( 1964 )