This opinion cited by 14 cases:

Estate of Gilchrist v. Commissioner ( 1977 )


Estate of Levitt v. Commissioner ( 1990 )


Peoples Trust Company of Bergen County, of the Estate of Dora Plume, Deceased v. United States ( 1971 )


Pennsylvania Bank & Trust Co. v. United States ( 1978 )


cornelia-h-maytag-and-the-first-national-bank-of-colorado-springs ( 1974 )


Doyle v. United States ( 1973 )


John C. Brantingham, of the Estate of Beatrice F. Brantingham v. United States ( 1980 )


Estate of Campbell v. United States ( 1977 )


Durst v. United States ( 1976 )


Seasongood v. United States ( 1971 )


Estate of Cox v. Commissioner ( 1973 )


Estate of Hamilton v. Commissioner ( 1976 )


Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal Revenue ( 1971 )


Sharpe v. United States ( 1984 )