This opinion cited by 5 cases:
Estate of Tompkins v. Commissioner , 68 T.C. 912 ( 1977 )
Estate of Ludwig Neugass, Deceased, Herbert Marx, Jacques Coe, Jr., and Chase Manhattan Bank, N. A., Executors v. Commissioner of Internal Revenue , 555 F.2d 322 ( 1977 )
Estate of Edmonds v. Commissioner , 72 T.C. 970 ( 1979 )
Estate of Charles W. Smith, Deceased. The Northern Trust Company, Trustee v. Commissioner of Internal Revenue , 565 F.2d 455 ( 1977 )
Estate of Kwang Lee v. Comm'r , 94 T.C.M. 604 ( 2007 )