This opinion cited by 51 cases:

The National City Bank of Cleveland, of the Estate of Pearl C. Dauby, Deceased v. United States ( 1966 )


Old Colony Trust Company v. United States ( 1969 )


A. Frederic Leopold and Walter A. Keane, as Executors of the Estate of Hans G. M. De Schulthess, Deceased v. United States ( 1975 )


Estate of Wayne C. Bongard, James A. Bernards, Personal Representative v. Commissioner ( 2005 )


Estate of John J. Connelly, Sr. (Deceased) and Ellen C. King v. United States ( 1977 )


Estate of Semo A. Sulovich, Deceased, Helen Unkovich v. Commissioner of Internal Revenue ( 1978 )


Estate of Connelly v. United States ( 1975 )


Fite v. Commissioner ( 1994 )


Estate of James H. Lumpkin, Jr., Deceased. Christine T. Hamilton v. Commissioner of Internal Revenue ( 1973 )


united-states-v-eugene-heasty-ancillary-of-the-estate-of-fern-c-king ( 1966 )


catherine-myers-rose-individually-and-as-trustee-of-eleanor-catherine ( 1975 )


exchange-bank-and-trust-company-of-florida-formerly-known-as-the-exchange ( 1982 )


estate-of-anna-lora-gilchrist-deceased-layland-myatt-and-elizabeth ( 1980 )


estate-of-charles-j-wyly-sr-flora-e-wyly-independent-charles-j ( 1980 )


Estate of McTighe v. Commissioner ( 1977 )


Pratt Estate ( 1966 )


United States v. Byrum ( 1972 )


Estate of McLendon v. Commissioner ( 1993 )


Estate of Wells v. Commissioner ( 1981 )


Estate of Wedum v. Commissioner ( 1989 )