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 ( 1992 )


Comtek Expositions, Inc. v. Comm'r ( 2003 )


Bowers v. Commissioner ( 1955 )


Alexander v. Commissioner ( 1955 )


Taylor v. Commissioner ( 1962 )


O'Nan v. Commissioner ( 1967 )


Commissioner of Internal Revenue v. Converse ( 1947 )


Commissioner of Internal Revenue v. Barnard's Estate ( 1949 )


Irene Gowetz, Executors v. Commissioner of Internal Revenue ( 1963 )


Estate of Van Horne v. Commissioner ( 1982 )


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


Du Charme's Estate v. Commissioner of Internal Rev. ( 1947 )


Bankers Trust Company v. United States ( 1960 )


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


Estate of Robinson v. Commissioner ( 1975 )


Powe Trust v. Comm'r ( 1982 )


Feldman v. Commissioner ( 1991 )


Morton v. Commissioner ( 1979 )


Cohn v. Commissioner ( 1985 )


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