This opinion cited by 2 cases:

First Nat. Bank of Omaha v. United States , 532 F. Supp. 251 ( 1981 )

• District Court, D. Nebraska |   Wednesday, September 16, 1981 |   Cited 0 times

---

Estate of Alward v. Commissioner , 78 T.C.M. 243 ( 1999 )

• United States Tax Court |   Wednesday, August 4, 1999 |   Cited 0 times

---