This opinion cited by 9 cases:

Alfred I. Dupont Testamentary Trust v. Commissioner of Internal Revenue , 514 F.2d 917 ( 1975 )


Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue , 323 F.2d 913 ( 1963 )


Smith v. Daniels , 93 Idaho 716 ( 1970 )


Hahn v. Commissioner , 35 T.C.M. 509 ( 1976 )


Beck Chemical Equipment Corp. v. Commissioner , 27 T.C. 840 ( 1957 )


Wheeler v. Commissioner , 58 T.C. 459 ( 1972 )


Stern v. Commissioner , 48 T.C.M. 605 ( 1984 )


Estate of Ballantyne v. Comm'r , 83 T.C.M. 1896 ( 2002 )


Estate of Buder v. Commissioner , 22 T.C.M. 300 ( 1963 )