This opinion cited by 12 cases:

Estate of Goldwater v. Comm'r , 64 T.C. 540 ( 1975 )


Lee v. Commissioner , 64 T.C. 552 ( 1975 )


Linda F. Wilson v. Commissioner of Internal Revenue , 500 F.2d 645 ( 1974 )


Estate of Amy Ann McGinnis Spalding, Deceased. Charles F. Spalding v. Commissioner of Internal Revenue , 537 F.2d 666 ( 1976 )


Harold K. Lee and Louise Geise v. Commissioner of Internal Revenue , 550 F.2d 1201 ( 1977 )


Myrna Labow v. Commissioner of Internal Revenue, Ronald Labow v. Commissioner of Internal Revenue , 763 F.2d 125 ( 1985 )


Estate of Leo J. Goldwater, Deceased. Irving D. Lipkowitz, and Lee J. Goldwater, Executors v. Commissioner of Internal Revenue , 539 F.2d 878 ( 1976 )


estate-of-wesley-a-steffke-deceased-wisconsin-valley-trust-company-and , 538 F.2d 730 ( 1976 )


Chemical Bank New York Trust Company v. United States , 249 F. Supp. 450 ( 1966 )


La Bow v. Commissioner , 53 T.C.M. 576 ( 1987 )


Wilson v. Commissioner , 35 T.C.M. 1276 ( 1976 )


Estate of Spalding v. Commissioner , 34 T.C.M. 1074 ( 1975 )