This opinion cited by 17 cases:
william-j-rushton-v-commissioner-of-internal-revenue-estate-of-elizabeth , 498 F.2d 88 ( 1974 )
The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United States , 658 F.2d 999 ( 1981 )
Estats of Bosca v. Commissioner , 76 T.C.M. 62 ( 1998 )
Pearson, Collector of Taxes v. Laughlin , 190 F.2d 658 ( 1951 )
Blackard v. Jones , 62 F. Supp. 234 ( 1944 )
Blanchard v. United States , 291 F. Supp. 348 ( 1968 )
Estate of Auker v. Commissioner , 75 T.C.M. 2321 ( 1998 )
J.C. Shepherd v. Commissioner , 115 T.C. No. 30 ( 2000 )
Estate of Branson v. Commissioner , 78 T.C.M. 78 ( 1999 )
Estate of Rodgers v. Commissioner , 77 T.C.M. 1831 ( 1999 )
Shepherd v. Commissioner , 115 T.C. 376 ( 2000 )
Rushton v. Commissioner , 60 T.C. 272 ( 1973 )
Estate of McCormick v. Commissioner , 70 T.C.M. 318 ( 1995 )
Willamette Indus. v. Commissioner , 69 T.C.M. 2319 ( 1995 )
Calvert v. Kattar , 301 S.W.2d 318 ( 1957 )
Pabst v. Commissioner of Taxes , 136 Vt. 126 ( 1978 )
Estate of Sawade v. Commissioner , 49 T.C.M. 214 ( 1984 )
