This opinion cited by 27 cases:
United States v. First National Trust & Savings Bank of San Diego, Etc. , 335 F.2d 107 ( 1964 )
Estate of Ralph G. May, Mildred K. May v. Commissioner of Internal Revenue , 283 F.2d 853 ( 1960 )
Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United States , 359 F.2d 151 ( 1966 )
Estate of Edward N. Opal, Deceased, Mae Opal, Now by Remarriage Known as Mae Konefsky v. Commissioner of Internal Revenue , 450 F.2d 1085 ( 1971 )
Estate of Stanley M. Carpenter, Deceased William R. Thomas, Administrator v. Commissioner of the Internal Revenue Service , 52 F.3d 1266 ( 1995 )
Estate of Blanchard Houston Stallworth, Sr., Deceased B. H. Stallworth, Jr., and Daisy, B. Stallworth, Executors v. Commissioner of Internal Revenue , 260 F.2d 760 ( 1958 )
Estate of Prox v. Commissioner , 35 T.C.M. 1003 ( 1976 )
Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal Revenue , 260 F.2d 818 ( 1958 )
united-states-v-frank-a-crosby-and-p-e-berry-individually-and-as , 257 F.2d 515 ( 1958 )
Estate of Rudnick v. Commissioner , 36 T.C. 1021 ( 1961 )
Tebb v. Commissioner , 27 T.C. 671 ( 1957 )
Howell v. Commissioner , 28 T.C. 1193 ( 1957 )
Estate of Landers v. Commissioner , 38 T.C. 828 ( 1962 )
Comer v. Commissioner , 31 T.C. 1193 ( 1959 )
Nettz v. Phillips , 202 F. Supp. 270 ( 1962 )
Allen v. United States , 242 F. Supp. 687 ( 1965 )
Lincoln Rochester Trust Company v. United States , 188 F. Supp. 839 ( 1960 )
Mills v. United States , 241 F. Supp. 955 ( 1965 )
Estate of Neugass v. Commissioner , 65 T.C. 188 ( 1975 )
Estate of Raisler v. Commissioner , 54 T.C.M. 1390 ( 1987 )