This opinion cited by 17 cases:

Price v. United States , 470 F. Supp. 136 ( 1979 )


Estate of Gilchrist v. Commissioner , 69 T.C. 5 ( 1977 )


Estate of Reid v. Commissioner , 71 T.C. 816 ( 1979 )


independence-bank-waukesha-na-formerly-known-as-first-national-bank-of , 761 F.2d 442 ( 1985 )


Estate of Alperstein v. Commissioner , 71 T.C. 351 ( 1978 )


Pennsylvania Bank & Trust Co. v. United States , 451 F. Supp. 1296 ( 1978 )


Estate of Posner v. Comm'r , 87 T.C.M. 1288 ( 2004 )


Herbert H. Lehman, Independent Under the Will and of the Estate of Cora T. Lehman Kay, Deceased v. United States , 448 F.2d 1318 ( 1971 )


Estate of Logan , 84 Cal. App. 3d 717 ( 1978 )


p-c-keeter-as-of-the-estate-of-bessie-love-shaw-deceased-aden-keeter , 461 F.2d 714 ( 1972 )


the-connecticut-bank-and-trust-company-of-the-estate-of-warren-g-horton , 465 F.2d 760 ( 1972 )


Peterson v. Commissioner , 31 T.C.M. 269 ( 1972 )


Estate of McMullen v. Commissioner , 56 T.C.M. 507 ( 1988 )


Doyle v. United States , 358 F. Supp. 300 ( 1973 )


Estate of Freeman v. Commissioner , 67 T.C. 202 ( 1976 )


Condon Nat. Bank of Coffeyville, Kan. v. United States , 349 F. Supp. 755 ( 1972 )


Lang v. United States , 356 F. Supp. 546 ( 1973 )