This opinion cited by 15 cases:

Estate of Park v. Commissioner ( 1972 )


Estate of Abruzzino v. Commissioner ( 1973 )


Estate of Neugass v. Commissioner ( 1975 )


Estate of Trunk v. Commissioner ( 1975 )


Estate of Siegel v. Commissioner ( 1977 )


Estate of Craft v. Commissioner ( 1977 )


Estate of Rexford H. Foster, Deceased, Margaret Foster v. Commissioner of Internal Revenue ( 1984 )


Jack Lamberg, Individually and as Under the Will of Ruth N. Wood, Also Known as Ruth I. Wood v. Robert J. Callahan, as Under the Will of Ernest Wood ( 1972 )


Estate of Aquilino v. Commissioner ( 1972 )


Du Pont v. Commissioner ( 1978 )


Estate of Adams v. Commissioner ( 1990 )


Estate of Foster v. Commissioner ( 1983 )


Estate of Prox v. Commissioner ( 1976 )


Estate of Saul Krampf, Deceased, Ida Krampf v. Commissioner of Internal Revenue ( 1972 )


Estate of Davis v. Comm'r ( 2003 )