This opinion cited by 9 cases:

Estate of Harry S. Bond v. The United States , 326 F.2d 999 ( 1964 )


Kennecott Copper Corporation v. The United States , 347 F.2d 275 ( 1965 )


Michael W. and Charlotte S. Phillips v. Commissioner , 106 T.C. No. 7 ( 1996 )


Estate of Petschek v. Commissioner , 81 T.C. 260 ( 1983 )


BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION v. United States , 203 F. Supp. 152 ( 1962 )


Kearney v. A'Hearn , 210 F. Supp. 10 ( 1962 )


Estate of Bruchmann, etc. v. Commissioner , 53 T.C. 403 ( 1969 )


Tumlinson v. Commissioner , 45 T.C.M. 750 ( 1983 )


McFarland v. Commissioner , 46 T.C.M. 889 ( 1983 )