This opinion cited by 7 cases:
Howard v. Commissioner , 54 T.C. 855 ( 1970 )
Old Colony Trust Co. v. Commissioner of Corporations & Taxation , 346 Mass. 667 ( 1964 )
Marianne Crocker Elrick v. Commissioner of Internal Revenue , 485 F.2d 1049 ( 1973 )
Centerre Trust Co. of St. Louis v. United States , 676 F. Supp. 928 ( 1988 )
Estate of Friedman v. Comm'r , 40 T.C. 714 ( 1963 )
Milton J. Grossman, Independent of the Estate of James A. Stavely, Deceased v. Ellis Campbell, Jr., District Director of Internal Revenue , 368 F.2d 206 ( 1966 )
Estate of Rosenberg v. Commissioner , 86 T.C. 980 ( 1986 )