This opinion cited 11 cases:
Fred A. Berzon v. Commissioner of Internal Revenue, Gertrude Berzon v. Commissioner of Internal Revenue , 534 F.2d 528 ( 1976 )
Maryland National Bank and Ralph Norris, Personal Representatives of the Estate of Katherine L. N. Willis, Deceased v. United States , 609 F.2d 1078 ( 1980 )
Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United States , 397 F.2d 443 ( 1968 )
Mercantile-Safe Deposit and Trust Co. v. United States , 311 F. Supp. 670 ( 1970 )
Pettus v. Commissioner , 54 T.C. 112 ( 1970 )
Quatman v. Commissioner , 54 T.C. 339 ( 1970 )
Berzon v. Commissioner , 63 T.C. 601 ( 1975 )
Martinez v. Commissioner , 67 T.C. 60 ( 1976 )
Calder v. Commissioner , 85 T.C. 713 ( 1985 )
Van Den Wymelenberg v. United States , 272 F. Supp. 571 ( 1967 )
Swetland v. Commissioner , 37 T.C.M. 249 ( 1978 )