This opinion cited by 23 cases:

Rosamond Underwood Smith Wilson, Thomas W. Smith and Frank Stapleton, as Executors of the Estate of Cothran P. Smith v. United States , 257 F.2d 534 ( 1958 )


Beatrice Levin v. Commissioner of Internal Revenue , 385 F.2d 521 ( 1967 )


Elizabeth N. B. Ferro v. Commissioner of Internal Revenue , 242 F.2d 838 ( 1957 )


Charles P. Hasbrook and Marcia B. Hasbrook v. United States , 343 F.2d 811 ( 1965 )


Aloysius J. McGinty and Alice B. McGinty v. Commissioner of Internal Revenue , 325 F.2d 820 ( 1963 )


Isidore Himmel and Estate of Lillian Himmel, Isidore Himmel v. Commissioner of Internal Revenue , 338 F.2d 815 ( 1964 )


Samuel H. Kessner and Tessie D. Kessner v. Commissioner of Internal Revenue. Joseph Rabinowitz and Mary Rabinowitz v. Commissioner of Internal Revenue , 248 F.2d 943 ( 1957 )


Carl G. Ortmayer and Hilda B. Ortmayer, Husband and Wife v. Commissioner of Internal Revenue , 265 F.2d 848 ( 1959 )


Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United States , 301 F.2d 192 ( 1962 )


Ross v. United States , 173 F. Supp. 793 ( 1959 )


United States v. John H. Fewell , 255 F.2d 496 ( 1958 )


commissioner-of-internal-revenue-v-estate-of-joseph-l-antrim-jr , 395 F.2d 430 ( 1968 )


J. W. Neff and Elizabeth A. Neff v. The United States , 305 F.2d 455 ( 1962 )


Eli Lilly and Company v. The United States , 372 F.2d 990 ( 1967 )


United States v. Davis , 90 S. Ct. 1041 ( 1970 )


Estate of Lammerts v. Commissioner , 54 T.C. 420 ( 1970 )


Estate of Antrim v. Commissioner , 26 T.C.M. 320 ( 1967 )


Levin v. Commissioner , 47 T.C. 258 ( 1966 )


Brown v. United States , 345 F. Supp. 241 ( 1972 )


Radnitz v. United States , 187 F. Supp. 952 ( 1960 )