This opinion cited by 26 cases:

Armstrong's, Inc. v. Iowa Department of Revenue ( 1982 )


Duttenhofer v. Commissioner ( 1967 )


Estate of Ryan v. Commissioner ( 1974 )


Leigh v. Commissioner ( 1979 )


Estate of Gardner v. Commissioner ( 1984 )


Ragsdale v. Paschal ( 1954 )


estate-of-vincent-deniro-deceased-helen-m-papalie-and-joanne-f ( 1984 )


h-calvin-and-anne-f-walter-billy-joe-and-barbara-h-guess-tom-t-pace ( 1985 )


Handley Motor Company, Inc. v. The United States ( 1964 )


In Re the Tax Appeal of Grayco Land Escrow, Ltd. ( 1977 )


Spencer Press, Inc. v. Donald Alexander, Etc. ( 1974 )


Mayflower Investment Company v. Commissioner of Internal Revenue ( 1956 )


Clum v. United States ( 1976 )


In Re Pool & Varga, Inc. ( 1986 )


United States v. Boyle ( 1985 )


Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal Revenue ( 1969 )


Metropolitan Sanitary District of Greater Chicago v. On-Cor Frozen Foods, Inc. ( 1976 )


Estate of Bradley v. Commissioner ( 1974 )


Estate of Rose v. Commissioner ( 1973 )


Estate of Zavesky v. Commissioner ( 1981 )