This opinion cited by 7 cases:
Estate of Simonson v. Commissioner , 59 T.C. 535 ( 1973 )
Martinez v. Commissioner , 67 T.C. 60 ( 1976 )
Jane W. Holbrook and First National Bank of Arizona, Co-Executors of the Estate of William Wraith, Jr., Deceased v. United States , 575 F.2d 1288 ( 1978 )
security-pacific-national-bank-under-the-will-of-j-benton-van-nuys , 578 F.2d 790 ( 1978 )
Robinson v. Commissioner , 75 T.C. 346 ( 1980 )
In Re Estate of Harry A. Toulmin, Jr. Virginia Bernthal Toulmin v. United States , 462 F.2d 978 ( 1972 )
Estate of Gooel v. Commissioner , 68 T.C. 504 ( 1977 )