This opinion cited by 10 cases:

Estate of Francis S. Tilyou by Florence J. Tilyou v. Commissioner of Internal Revenue , 470 F.2d 693 ( 1972 )


In Re Leuthold's Estate , 52 Wash. 2d 299 ( 1958 )


Farrell v. United States , 198 F. Supp. 461 ( 1961 )


In Re Burnett , 50 N.J. Super. 482 ( 1958 )


Stewart v. United States , 158 F. Supp. 25 ( 1957 )


Martinson v. Wright , 181 F. Supp. 534 ( 1959 )


Thompson v. Calvert , 1957 Tex. App. LEXIS 1753 ( 1957 )


Horton v. Commissioner , 47 T.C. 641 ( 1967 )


Estate of Harmon v. Commissioner , 84 T.C. 329 ( 1985 )


Roberts v. United States , 182 F. Supp. 957 ( 1960 )