This opinion cited by 9 cases:

Estate of Jordahl v. Commissioner , 65 T.C. 92 ( 1975 )


Glassner v. Wisconsin Department of Revenue , 115 Wis. 2d 168 ( 1983 )


Michael D. Lee v. the Rogers Agency, C. Michael Rogers, and New York Life Insurance Company , 2016 Tex. App. LEXIS 10874 ( 2016 )


American National Bank & Trust Company, Not Personally, but as of the Estate of Robert C. Usher, Deceased v. United States , 594 F.2d 1141 ( 1979 )


Estate of John J. Connelly, Sr. (Deceased) and Ellen C. King v. United States , 551 F.2d 545 ( 1977 )


Hunter v. United States , 474 F. Supp. 763 ( 1979 )


Sue Ann Hunter, Marie Joyce Kotsonis, L. Fargo Richardson and the L. F. Richardson Foundation v. The United States of America , 624 F.2d 833 ( 1980 )


catherine-myers-rose-individually-and-as-trustee-of-eleanor-catherine , 511 F.2d 259 ( 1975 )


Estate of Goodwyn v. Commissioner , 32 T.C.M. 740 ( 1973 )