This opinion cited by 17 cases:

Schwager v. Commissioner , 64 T.C. 781 ( 1975 )


Estate of Bell v. Commissioner , 66 T.C. 729 ( 1976 )


Estate of Dimen v. Commissioner , 72 T.C. 198 ( 1979 )


Estate of Smith v. Commissioner , 73 T.C. 307 ( 1979 )


United States v. Rhode Island Hospital Trust Company , 355 F.2d 7 ( 1966 )


estate-of-hector-r-skifter-deceased-janet-skifter-kelley-and-the-chase , 468 F.2d 699 ( 1972 )


lillian-landorf-and-william-m-landau-as-surviving-executors-of-the-last , 408 F.2d 461 ( 1969 )


Daisy J. Nance, as of the Will of Louis E. Nance, Deceased v. United States , 430 F.2d 662 ( 1970 )


Altshuler v. United States , 169 F. Supp. 456 ( 1958 )


Hunter v. United States , 474 F. Supp. 763 ( 1979 )


Estate of Rockwell v. Commissioner , 49 T.C.M. 331 ( 1984 )


Estate of Tomerlin v. Commissioner , 51 T.C.M. 831 ( 1986 )


Estate of Wedum v. Commissioner , 57 T.C.M. 219 ( 1989 )


Sue Ann Hunter, Marie Joyce Kotsonis, L. Fargo Richardson and the L. F. Richardson Foundation v. The United States of America , 624 F.2d 833 ( 1980 )


Estate of James H. Lumpkin, Jr., Deceased. Christine T. Hamilton v. Commissioner of Internal Revenue , 474 F.2d 1092 ( 1973 )


Estate of Goodwyn v. Commissioner , 32 T.C.M. 740 ( 1973 )


Estate of Infante v. Commissioner , 29 T.C.M. 903 ( 1970 )