This opinion cited by 14 cases:

Alma M. O'Reilly v. Commissioner of Internal Revenue, Charles H. O'reilly, Sr. v. Commissioner of Internal Revenue ( 1992 )


Seder v. Commissioner ( 1973 )


Berzon v. Commissioner ( 1975 )


Mercantile-Safe Deposit and Trust Co. v. United States ( 1970 )


Vernon v. Commissioner ( 1976 )


Maryland National Bank and Ralph Norris, Personal Representatives of the Estate of Katherine L. N. Willis, Deceased v. United States ( 1980 )


Willis v. United States ( 1978 )


Stark v. United States ( 1972 )


Quatman v. Commissioner ( 1970 )


Swetland v. Commissioner ( 1978 )


O'Reilly v. Commissioner ( 1990 )


Calder v. Commissioner ( 1985 )


Lera H. Stark v. United States of America, William P. Stark v. United States ( 1973 )


Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal Revenue ( 1973 )