This opinion cited by 23 cases:

Johnson v. State Tax Commission , 2 Or. Tax 256 ( 1965 )


Estate of Littick v. Commissioner , 31 T.C. 181 ( 1958 )


Estate of Reynolds v. Commissioner , 55 T.C. 172 ( 1970 )


Berzon v. Commissioner , 63 T.C. 601 ( 1975 )


Spitzer v. Commissioner of Internal Revenue , 153 F.2d 967 ( 1946 )


Slocum v. United States , 256 F. Supp. 753 ( 1966 )


Untitled Texas Attorney General Opinion ( 1959 )


Cameron W. Bommer Revocable Trust v. Commissioner , 74 T.C.M. 346 ( 1997 )


McLure Appeal , 347 Pa. 481 ( 1943 )


Estate of Hall v. Commissioner , 92 T.C. 312 ( 1989 )


Estate of Frederick Carl Gloeckner, Deceased, Joseph A. Simone, and Douglas Dillon v. Commissioner of Internal Revenue , 152 F.3d 208 ( 1998 )


Roth v. United States , 511 F. Supp. 653 ( 1981 )


Armstrong's Estate v. Commissioner of Internal Revenue , 146 F.2d 457 ( 1944 )


Citizens Fidelity Bank and Trust Company v. United States , 209 F. Supp. 254 ( 1962 )


Baltimore National Bank v. United States , 136 F. Supp. 642 ( 1955 )


Land v. United States , 187 F. Supp. 521 ( 1960 )


Estate of Wildman v. Commissioner , 58 T.C.M. 1006 ( 1989 )


Cobb v. Commissioner , 49 T.C.M. 1364 ( 1985 )


Estate of Seltzer v. Commissioner , 50 T.C.M. 1250 ( 1985 )


Estate of Lauder v. Commissioner , 64 T.C.M. 1643 ( 1992 )