This opinion cited by 17 cases:

Bryant v. Department of Revenue ( 1975 )


Estate of Drake v. Commissioner ( 1977 )


Estate of Borner v. Commissioner ( 1955 )


Mitchell v. Mitchell ( 1999 )


Olson v. Reisimer ( 1959 )


Richard H. Black, Deceased, Phyllis M. Black, Personal Representative v. Commissioner of Internal Revenue ( 1985 )


Estate of Young v. Commissioner ( 1998 )


Estate of Wayne-Chi Young, Tsai-Hsiu Hsu Yang v. Commissioner ( 1998 )


Steen v. United States ( 1952 )


Hardwick v. Department of Revenue ( 1975 )


Glaser v. United States ( 1961 )


Baltimore National Bank v. United States ( 1955 )


First National Bank v. Energy Fuels Corp. ( 1980 )


Black v. Commissioner ( 1984 )


Estate of May v. Commissioner ( 1978 )


Estate of James R. Lowe, Deceased. Crocker National Bank, James R. Lowe, Jr. And Margot H. Lowe, Co-Executors v. Commissioner of Internal Revenue ( 1977 )


Hardwick v. Department of Revenue ( 1974 )