This opinion cited by 10 cases:

Robinson v. Commissioner , 42 T.C. 403 ( 1964 )


Lilly v. Commissioner , 45 T.C. 168 ( 1965 )


Estate of O'Connor v. Commissioner , 69 T.C. 165 ( 1977 )


Rollert Residuary Trust v. Commissioner , 80 T.C. 619 ( 1983 )


estate-of-hugh-gordon-miller-deceased-allen-gordon-miller-edwin-schroff , 400 F.2d 407 ( 1968 )


Tennessee Foundry & Machinery Co. v. Commissioner , 48 T.C. 419 ( 1967 )


Alexander v. Commissioner , 69 T.C.M. 1792 ( 1995 )


Cooper v. Commissioner , 34 T.C.M. 1134 ( 1975 )


Harold R. All, District Director of Internal Revenue, District of Connecticut v. Frances M. McCobb of the Estate of Thomas C. McCobb , 321 F.2d 633 ( 1963 )


Davis v. United States , 323 F. Supp. 858 ( 1971 )