This opinion cited by 3 cases:

Estate of Proctor v. Commissioner , 67 T.C.M. 2943 ( 1994 )

• United States Tax Court |   Wednesday, May 11, 1994 |   Cited 0 times

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The Fort Worth National Bank, Independent of the Estate of Mary Lard, Deceased v. United States , 552 F.2d 158 ( 1977 )

• Court of Appeals for the Fifth Circuit |   Friday, May 13, 1977 |   Cited 0 times

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Estate of Brock v. Commissioner , 71 T.C. 901 ( 1979 )

• United States Tax Court |   Tuesday, February 27, 1979 |   Cited 0 times

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