This opinion cited by 13 cases:

Estate of Reynolds v. Commissioner ( 1970 )


Berzon v. Commissioner ( 1975 )


Spitzer v. Commissioner of Internal Revenue ( 1946 )


James v. Commissioner of Internal Revenue ( 1945 )


Colonial Trust Co. v. Kraemer ( 1945 )


In Re Nathan's Estate ( 1948 )


Richardson v. Commissioner of Internal Revenue ( 1945 )


Speed v. Transamerica Corporation ( 1955 )


Baltimore National Bank v. United States ( 1955 )


Losch v. Commissioner ( 1988 )


Estate of Tompkins v. Commissioner ( 1961 )


Estate of Mundy v. Commissioner ( 1976 )


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