This opinion cites 8 cases:

John P. Kinsey and Edith B. Kinsey v. Commissioner of Internal Revenue , 477 F.2d 1058 ( 1973 )


O'Daniel's Estate v. Commissioner of Internal Revenue , 173 F.2d 966 ( 1949 )


george-w-and-mary-ann-keck-v-commissioner-of-internal-revenue-mary-ann , 415 F.2d 531 ( 1969 )


Edwin W. Hudspeth and Maxine G. Hudspeth v. United States , 471 F.2d 275 ( 1972 )


Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal Revenue , 752 F.2d 1128 ( 1985 )


Doris Simcoe Claiborne, Successor Administratrix W/w/a of the Estate of Maude v. Simcoe, Deceased v. United States , 648 F.2d 448 ( 1981 )


Commissioner of Internal Revenue v. Linde , 213 F.2d 1 ( 1954 )


Helvering v. Estate of Enright , 61 S. Ct. 777 ( 1941 )