This opinion cited by 20 cases:

Alma M. O'Reilly v. Commissioner of Internal Revenue, Charles H. O'reilly, Sr. v. Commissioner of Internal Revenue ( 1992 )


Ward v. Commissioner ( 1986 )


Froh v. Commissioner ( 1993 )


Estate of D'Ambrosio v. Commissioner ( 1995 )


Estate of Gribauskas v. Commissioner ( 2001 )


Estate of Rose D' Ambrosio, Vita D'Ambrosio v. Commissioner ( 1995 )


Vernon v. Commissioner ( 1976 )


Estate of Paul C. Gribauskas v. Commissioner ( 2001 )


Maryland National Bank and Ralph Norris, Personal Representatives of the Estate of Katherine L. N. Willis, Deceased v. United States ( 1980 )


Harwood v. Commissioner ( 1984 )


Wilhelm v. Commissioner ( 1978 )


Buck v. Commissioner ( 1978 )


O'Reilly v. Commissioner ( 1994 )


Swetland v. Commissioner ( 1978 )


Porter v. Commissioner ( 1978 )


Vieselmeyer v. Commissioner ( 1978 )


Wunderlich v. Commissioner ( 1978 )


O'Reilly v. Commissioner ( 1990 )


Calder v. Commissioner ( 1985 )


ESTATE OF H.A. TRUE v. COMMISSIONER ( 2001 )