This opinion cited by 7 cases:
Pope & Talbot, Inc. v. Commissioner , 60 T.C. 74 ( 1973 )
Estate of Sidles v. Commissioner , 65 T.C. 873 ( 1976 )
Estate of O'Connor v. Commissioner , 69 T.C. 165 ( 1977 )
david-rockefeller-and-margaret-mcg-rockefeller-v-commissioner-of-internal , 676 F.2d 35 ( 1982 )
United California Bank and Lillian Disney Truyens, Co-Executors of the Estates of Walter E. Disney v. United States , 563 F.2d 400 ( 1977 )
Stevenson Co-Ply, Inc. v. Commissioner , 76 T.C. 637 ( 1981 )
United California Bank v. United States , 99 S. Ct. 476 ( 1978 )
