This opinion cited by 13 cases:

Milton J. Grossman, Independent of the Estate of James A. Stavely, Deceased v. Ellis Campbell, Jr., District Director of Internal Revenue , 368 F.2d 206 ( 1966 )


United States v. Martin Wright Gordon , 406 F.2d 332 ( 1969 )


United States v. Richard S. Righter, of the Estate of Edna Beaham Mersereau, Deceased , 400 F.2d 344 ( 1968 )


Gregory v. Commissioner , 39 T.C. 1012 ( 1963 )


Nelson v. Commissioner , 47 T.C. 279 ( 1966 )


Bomash v. Commissioner , 50 T.C. 667 ( 1968 )


Estate of Davis v. Commissioner , 51 T.C. 269 ( 1968 )


Estate of Christ v. Comm'r , 54 T.C. 493 ( 1970 )


Estate of Sparling v. Commissioner , 60 T.C. 330 ( 1973 )


Hambleton v. Commissioner , 60 T.C. 558 ( 1973 )


Glen v. Commissioner , 45 T.C. 323 ( 1966 )


Kuhn v. United States , 392 F. Supp. 1229 ( 1975 )


Broadhead Trust v. Commissioner , 31 T.C.M. 975 ( 1972 )