This opinion cited by 12 cases:

Iowa-Des Moines National Bank v. United States ( 1969 )


Estate of Abely v. Commissioner ( 1973 )


Estate of Tompkins v. Commissioner ( 1977 )


Estate of Rubinow v. Commissioner ( 1980 )


Estate of Snider v. Commissioner ( 1985 )


Estate of Radel v. Commissioner ( 1987 )


American National Bank & Trust Co. v. United States ( 1967 )


Estate of Kennedy v. United States ( 1969 )


Provident National Bank, of the Estate of Abram L. Spector and Trustee Under Paragraph 12 of the Will of Abram L. Spector v. United States ( 1978 )


Bradham v. United States ( 1968 )


Provident National Bank v. United States ( 1977 )


Estate of J. Wendell Green, Deceased, William B. Martman and Mable B. Honeywell, Co-Administrators v. United States ( 1971 )