This opinion cites 9 cases:

Citizens Bank & Trust Company v. Commissioner of Internal Revenue , 839 F.2d 1249 ( 1988 )


Fletcher Trust Co. v. COMMISSIONER OF INT. REVENUE , 141 F.2d 36 ( 1944 )


Estate of Sanford v. Commissioner , 60 S. Ct. 51 ( 1939 )


Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue , 325 F.2d 934 ( 1963 )


Whittemore v. Fitzpatrick , 127 F. Supp. 710 ( 1954 )


Blanchard v. United States , 291 F. Supp. 348 ( 1968 )


Robinette v. Helvering , 63 S. Ct. 540 ( 1943 )


Smith v. Shaughnessy , 63 S. Ct. 545 ( 1943 )


Burnet v. Guggenheim , 53 S. Ct. 369 ( 1933 )