This opinion cited by 9 cases:

Arents v. Commissioner , 34 T.C. 274 ( 1960 )


Estate of Prell v. Commissioner , 48 T.C. 67 ( 1967 )


Estate of Miller v. Commissioner , 58 T.C. 699 ( 1972 )


In the Matter of Norman E. Halprin, Bankrupt. Commercial Sales, Inc., Assignee of Norman E. Halprin, United States of Apperica, Claimant-Appellee , 280 F.2d 407 ( 1960 )


Untitled Texas Attorney General Opinion ( 1962 )


Barclay v. United States , 175 F.2d 48 ( 1949 )


In Re Hill's Estate. Bodine v. Commissioner of Internal Revenue , 193 F.2d 724 ( 1952 )


Estate of Tuck v. Commissioner , 56 T.C.M. 827 ( 1988 )


Estate of Charlotte D. M. Cardeza, Deceased. Fidelity-Philadelphia Trust Company, in No. 12569 v. United States of America, in No. 12570 , 261 F.2d 423 ( 1958 )