This opinion cited by 11 cases:

Morgan v. Commissioner , 42 T.C. 1080 ( 1964 )


Messing v. Commissioner , 48 T.C. 502 ( 1967 )


Estate of Levine v. Commissioner , 63 T.C. 136 ( 1974 )


Berzon v. Commissioner , 63 T.C. 601 ( 1975 )


Estate of Babbitt v. Commissioner , 87 T.C. 1270 ( 1986 )


Josephine F. Rollman v. The United States. Justin A. Rollman v. The United States , 342 F.2d 62 ( 1965 )


Buck v. Commissioner , 31 T.C.M. 1134 ( 1972 )


Geraldine Frost Williams and Robert W. Williams v. The United States , 378 F.2d 693 ( 1967 )


Klein v. Commissioner , 34 T.C.M. 682 ( 1975 )


Craig v. Commissioner , 30 T.C.M. 1098 ( 1971 )


King v. Commissioner , 28 T.C.M. 614 ( 1969 )