This opinion cited by 18 cases:

Estate of Rose , 465 Pa. 53 ( 1975 )


Hutchinson v. Commissioner , 20 T.C. 749 ( 1953 )


Succession of Pedrick , 207 La. 640 ( 1945 )


Commissioner of Internal Revenue v. Meyer , 139 F.2d 256 ( 1943 )


Burr v. Commissioner of Internal Revenue , 156 F.2d 871 ( 1946 )


American Deposit Corp. v. Schacht , 887 F. Supp. 1066 ( 1995 )


Commissioner of Internal Revenue v. Treganowan , 183 F.2d 288 ( 1950 )


Bohnen v. Harrison , 199 F.2d 492 ( 1952 )


Conway v. Glenn , 193 F.2d 965 ( 1952 )


Braugh v. Corpus Christi Bank & Trust , 1980 Tex. App. LEXIS 3860 ( 1980 )


Commissioner of Internal Revenue v. Clise , 122 F.2d 998 ( 1941 )


Estate of Barr , 104 Cal. App. 2d 506 ( 1951 )


Tilney v. Kingsley , 43 N.J. 289 ( 1964 )


Day v. Walsh , 132 Conn. 5 ( 1945 )


Hagy v. Kelly , 135 N.J. Eq. 436 ( 1944 )


Bank of New York v. Kelly , 135 N.J. Eq. 418 ( 1944 )


Blackard v. Jones , 62 F. Supp. 234 ( 1944 )


R.V.I. Guar. Co. v. Comm'r , 145 T.C. 209 ( 2015 )