This opinion cited by 32 cases:

Nashville Trust Co. v. Cleage , 246 Ala. 513 ( 1945 )


United States v. Tovarchavez ( 2019 )


Southern Pacific Co. v. McColgan , 68 Cal. App. 2d 48 ( 1945 )


John F. White, Administrator D.B.N., C.T.A., of the Estate of Theodore N. Townsend, Deceased v. United States , 680 F.2d 1156 ( 1982 )


Douglas Aircraft Co. v. County of Los Angeles , 137 Cal. App. 2d 803 ( 1955 )


United States v. St. Pierre , 132 F.2d 837 ( 1942 )


People v. Cooke , 150 Colo. 52 ( 1962 )


Estate of Johnson , 233 Cal. App. 2d 785 ( 1965 )


Estate of Dobbins , 258 Cal. App. 2d 262 ( 1968 )


Flournoy v. Erdman , 264 Cal. App. 2d 335 ( 1968 )


Estate of Brooks v. Commissioner of Revenue Services , 325 Conn. 705 ( 2017 )


Hanson v. Denckla , 100 So. 2d 378 ( 1956 )


Naylor v. Brown , 166 Conn. 581 ( 1974 )


Frost v. Commissioner of Corporations & Taxation , 363 Mass. 235 ( 1973 )


Estate of Ward ( 1975 )


State of California v. St. Louis Union Trust Co. , 260 S.W.2d 821 ( 1953 )


Cargill, Inc. v. Spaeth , 215 Minn. 540 ( 1943 )


Springfield Ins. Co. v. State Tax Commission , 342 Mass. 505 ( 1961 )


The Pennsylvania Co., C., Annuities v. Kelly , 134 N.J. Eq. 120 ( 1943 )


Shaffer v. Commissioner of Revenue ( 2020 )