This opinion cited by 15 cases:

First National Bank v. Department of Revenue ( 1981 )


First National Bank of Montgomery v. United States ( 1959 )


Second National Bank of New Haven v. United States ( 1963 )


Reich v. Commissioner ( 1969 )


Commissioner of Internal Revenue v. Childs' Estate ( 1945 )


merchants-national-bank-and-trust-company-of-indianapolis-successor-by ( 1957 )


Jones v. United States ( 1976 )


Albert Henry Kasishke, Jr., of the Estate of Olive M. Kasishke, Deceased v. United States ( 1970 )


Purnell v. United States ( 1971 )


Estate of Glover v. Comm'r ( 2002 )


Estate of Cole v. Commissioner ( 1989 )


Estate of Bullock v. Commissioner ( 1960 )


Mrs. Anna Terranova Catalano and Mrs. Rosemary Catalano Loup v. United States ( 1969 )


united-states-v-dorothy-anne-stapf-and-b-t-ware-ii-executors-and ( 1962 )


Le Fiell v. Commissioner ( 1953 )