This opinion cited by 19 cases:
Field v. Commissioner ( 1963 )
Benjamin v. Commissioner ( 1965 )
Estate of Opal v. Commissioner ( 1970 )
jane-g-piatt-and-charles-e-hagyard-co-executors-of-the-estate-of-thomas ( 1963 )
United States v. Lincoln Rochester Trust Company, as Administrator, C. T. A., of the Last Will & Testament of Albert E. Copeland, Deceased ( 1962 )
Smith v. United States ( 1982 )
Estate of Rubin v. Commissioner ( 1972 )
John C. Brantingham, of the Estate of Beatrice F. Brantingham v. United States ( 1980 )
Allen v. United States ( 1965 )
Estate of Duvall v. Commissioner ( 1993 )
Estate of Schildkraut v. Commissioner ( 1965 )
Estate of Raisler v. Commissioner ( 1987 )
Estate of Peyton v. Commissioner ( 1962 )
Estate of Foster v. Commissioner ( 1983 )
Estate of Prox v. Commissioner ( 1976 )
Estate of Edward N. Opal, Deceased, Mae Opal, Now by Remarriage Known as Mae Konefsky v. Commissioner of Internal Revenue ( 1971 )
Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal Revenue ( 1966 )
Estate of La Sala v. Commissioner ( 1979 )
Estate of Davis v. Comm'r ( 2003 )
