This opinion cited by 13 cases:

Second National Bank of New Haven v. United States ( 1963 )


Lanigan v. Commissioner ( 1965 )


Estate of Arthur Sweet, Deceased. Tracy-Collins Trust Company, Administrator v. Commissioner of Internal Revenue ( 1956 )


merchants-national-bank-and-trust-company-of-indianapolis-successor-by ( 1957 )


Northwest Security National Bank of Sioux Falls v. Welsh ( 1962 )


Kelln v. Kelln ( 1999 )


Martinson v. Wright ( 1959 )


Rose v. Commissioner ( 1955 )


Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal Revenue ( 1963 )


Hambleton v. Commissioner ( 1973 )


Estate of Casey v. Commissioner ( 1971 )


Estate of Floyd B. Faulkerson, Deceased, Berniece E. Faulkerson, Administratrix v. United States ( 1962 )


Estate of Trompeter v. Commissioner ( 1998 )