This opinion cited by 26 cases:

Alma M. O'Reilly v. Commissioner of Internal Revenue, Charles H. O'reilly, Sr. v. Commissioner of Internal Revenue , 973 F.2d 1403 ( 1992 )


Comtek Expositions, Inc. v. Comm'r , 85 T.C.M. 1280 ( 2003 )


Bowers v. Commissioner , 23 T.C. 911 ( 1955 )


Alexander v. Commissioner , 25 T.C. 600 ( 1955 )


Taylor v. Commissioner , 39 T.C. 371 ( 1962 )


O'Nan v. Commissioner , 47 T.C. 648 ( 1967 )


Commissioner of Internal Revenue v. Converse , 163 F.2d 131 ( 1947 )


Commissioner of Internal Revenue v. Barnard's Estate , 176 F.2d 233 ( 1949 )


Irene Gowetz, Executors v. Commissioner of Internal Revenue , 320 F.2d 874 ( 1963 )


Estate of Van Horne v. Commissioner , 78 T.C. 728 ( 1982 )


Commissioner of Internal Revenue v. Estate of Myles C. Watson, Garden City Bank & Trust Company , 216 F.2d 941 ( 1954 )


Du Charme's Estate v. Commissioner of Internal Rev. , 164 F.2d 959 ( 1947 )


Bankers Trust Company v. United States , 190 F. Supp. 671 ( 1960 )


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


Estate of Robinson v. Commissioner , 63 T.C. 717 ( 1975 )


Powe Trust v. Comm'r , 44 T.C.M. 933 ( 1982 )


Feldman v. Commissioner , 61 T.C.M. 2341 ( 1991 )


Morton v. Commissioner , 39 T.C.M. 621 ( 1979 )


Cohn v. Commissioner , 50 T.C.M. 1052 ( 1985 )


Estate of Charlotte D. M. Cardeza, Deceased. Fidelity-Philadelphia Trust Company, in No. 12569 v. United States of America, in No. 12570 , 261 F.2d 423 ( 1958 )