This opinion cited by 16 cases:

Estate of Erickson v. Comm'r ( 2007 )


Estate of Maniglia v. Comm'r ( 2005 )


Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal Revenue ( 1956 )


Thomas W. Banks v. Commissioner of Internal Revenue ( 1963 )


Diane S. Blodgett v. CIR ( 2005 )


C. C. Gunn v. Commissioner of Internal Revenue ( 1957 )


Diane S. Blodgett v. Commissioner of Internal Revenue ( 2005 )


Shinault v. Comm'r ( 2006 )


Wampler v. Commissioner ( 1988 )


merle-e-parker-the-foundation-for-divine-meditation-incorporated-v ( 1966 )


Estate of Gary v. Commissioner ( 1976 )


Estate of Blissett v. Commissioner ( 1975 )


Irving Sachs v. Commissioner of Internal Revenue ( 1960 )


The Municipal Bond Corporation v. Commissioner of Internal Revenue ( 1965 )


United States v. George Howard Hall and Ruth Hall ( 1968 )


Rosenfeld v. Comm'r ( 2011 )