This opinion cited by 15 cases:

First National Bank of Montgomery v. United States , 176 F. Supp. 768 ( 1959 )


Albert Henry Kasishke, Jr., of the Estate of Olive M. Kasishke, Deceased v. United States , 426 F.2d 429 ( 1970 )


Mrs. Anna Terranova Catalano and Mrs. Rosemary Catalano Loup v. United States , 429 F.2d 1058 ( 1969 )


Commissioner of Internal Revenue v. Childs' Estate , 147 F.2d 368 ( 1945 )


united-states-v-dorothy-anne-stapf-and-b-t-ware-ii-executors-and , 309 F.2d 592 ( 1962 )


merchants-national-bank-and-trust-company-of-indianapolis-successor-by , 246 F.2d 410 ( 1957 )


Estate of Cole v. Commissioner , 58 T.C.M. 715 ( 1989 )


Estate of Glover v. Comm'r , 84 T.C.M. 120 ( 2002 )


Estate of Bullock v. Commissioner , 19 T.C.M. 1080 ( 1960 )


Reich v. Commissioner , 34 Oil & Gas Rep. 167 ( 1969 )


First Nat'l Bank v. Dept. of Rev. , 9 Or. Tax 116 ( 1981 )


Jones v. United States , 424 F. Supp. 236 ( 1976 )


Purnell v. United States , 332 F. Supp. 65 ( 1971 )


Second National Bank of New Haven v. United States , 222 F. Supp. 446 ( 1963 )


Le Fiell v. Commissioner , 19 T.C. 1162 ( 1953 )