This opinion cited by 11 cases:

Bowers v. Commissioner ( 1955 )


O'Nan v. Commissioner ( 1967 )


In Re Estate of Mathay ( 1975 )


Estate of Rubin v. Commissioner ( 1972 )


Glen v. Commissioner ( 1966 )


Chemical Bank New York Trust Company v. United States ( 1966 )


Estate of Robinson v. Commissioner ( 1975 )


In Re Estate of Harold Hartshorne, Deceased. Harold Hartshorne, Jr., and James M. Hartshorne, Executors v. Commissioner of Internal Revenue ( 1968 )


Estate of Iversen v. Commissioner ( 1975 )


Estate of Fenton v. Commissioner ( 1978 )


William P. Gray, as of the Will of William G. Robertson, Deceased v. United States ( 1976 )