This opinion cited by 11 cases:

Heidrich v. Commissioner ( 1971 )


Clark v. Commissioner ( 1975 )


D. Clifford Crummey v. Commissioner of Internal Revenue ( 1968 )


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


Estate of Holland v. Commissioner ( 1997 )


Estate of Cristofani v. Commissioner ( 1991 )


Christine M. Hackl v. Commissioner ( 2002 )


Quatman v. Commissioner ( 1970 )


Naumoff v. Commissioner ( 1983 )


Swetland v. Commissioner ( 1978 )


fred-j-la-fortune-trustee-for-suzanne-m-lafortune-renee-elizabeth ( 1958 )