This opinion cited by 12 cases:

Arents v. Commissioner ( 1960 )


Olson v. Reisimer ( 1959 )


Estate of Florence B. Moreno, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors v. Commissioner of Internal Revenue ( 1958 )


Marks v. Higgins ( 1954 )


Estate of Carl J. Guenzel, Deceased, Ernest Usher Guenzel and Carl Stanley Guenzel, Executors v. Commissioner of Internal Revenue ( 1958 )


Albert Henry Kasishke, Jr., of the Estate of Olive M. Kasishke, Deceased v. United States ( 1970 )


The Estate of Debe W. Hubbard, the Merchants National Bank of Mobile v. Commissioner of Internal Revenue ( 1957 )


in-re-estate-of-edward-h-wadewitz-deceased-robert-s-callender ( 1964 )


James W. Costin, of the Estate of Earl M. Costin, Deceased v. Ralph W. Cripe, Collector of Internal Revenue ( 1956 )


Estate of Tomec v. Commissioner ( 1963 )


Smith v. United States ( 1957 )


Wells Fargo Bank & Union Trust Co. v. United States ( 1948 )