This opinion cited by 8 cases:

Gene W. And Jule C. Reardon v. United States , 491 F.2d 822 ( 1974 )


Estate of David Smith, Deceased v. Commissioner of Internal Revenue , 510 F.2d 479 ( 1975 )


Jane K. Nickell, Now Jane K. Johnson by Marriage, and Joan D. Kincaid v. Commissioner of Internal Revenue , 831 F.2d 1265 ( 1987 )


National Life and Accident Insurance Company v. United States , 524 F.2d 559 ( 1975 )


Cordell Brooks and Excel C. Brooks v. United States , 473 F.2d 829 ( 1973 )


Walsh v. United States , 322 F. Supp. 613 ( 1970 )


Estate of Boeshore v. Commissioner , 78 T.C. 523 ( 1982 )


National Life and Accident Ins. Co. v. United States , 381 F. Supp. 1034 ( 1974 )