This opinion cited by 14 cases:

Lindsey v. United States , 167 F. Supp. 136 ( 1958 )


Estate of Lazar v. Commissioner , 58 T.C. 543 ( 1972 )


Rosenman v. United States , 53 F. Supp. 722 ( 1944 )


Helvering v. Robinette , 129 F.2d 832 ( 1942 )


Olson v. Reisimer , 170 F. Supp. 541 ( 1959 )


Estate of Wilson v. Commissioner , 76 T.C.M. 350 ( 1998 )


Estate of Kahanic v. Comm'r , 103 T.C.M. 1434 ( 2012 )


Huntington v. IRS ( 1994 )


Markwell's Estate v. Commissioner of Internal Revenue , 112 F.2d 253 ( 1940 )


Huntington v. IRS ( 1994 )


Estate of Rubin v. Commissioner , 57 T.C. 817 ( 1972 )


Estate of Davis v. Commissioner , 57 T.C. 833 ( 1972 )


Estate of Iversen v. Commissioner , 65 T.C. 391 ( 1975 )


Estate of Scofield v. Commissioner , 41 T.C.M. 227 ( 1980 )