This opinion cited by 36 cases:

The First National Bank of Birmingham, Alabama, and Sindey M. Amith, Executors of the Estate of Henery M. Smith v. United States , 358 F.2d 625 ( 1966 )


United States v. Lottie A. Mappes, Individually, and Ernest E. Mappes, of the Estate of William G. Mappes, Deceased , 318 F.2d 508 ( 1963 )


J. C. Shepherd v. Comr. of IRS , 283 F.3d 1258 ( 2002 )


Estate of Frederick Carl Gloeckner, Deceased, Joseph A. Simone, and Douglas Dillon v. Commissioner of Internal Revenue , 152 F.3d 208 ( 1998 )


Adams v. United States , 218 F.3d 383 ( 2000 )


The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United States , 619 F.2d 407 ( 1980 )


Estate of Harrison v. Commissioner , 52 T.C.M. 1306 ( 1987 )


Hull v. Commissioner , 38 T.C. 512 ( 1962 )


Estate of Carpenter , 64 T.C.M. 1274 ( 1992 )


Estate of Bernard Curry, Union Bank and Trust of New Albany, Trustee v. United States , 706 F.2d 1424 ( 1983 )


The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United States , 658 F.2d 999 ( 1981 )


Estate of Charles K. McClatchy, William K. Coblentz and James McClatchy, Personal Representative v. Commissioner , 106 T.C. No. 9 ( 1996 )


Estate of Anderson v. Commissioner , 36 T.C.M. 972 ( 1977 )


Godley v. Commissioner , 80 T.C.M. 158 ( 2000 )


Rubenstein v. United States , 826 F. Supp. 448 ( 1993 )


Lang v. United States , 356 F. Supp. 546 ( 1973 )


Old Kent Bank and Trust Company v. United States , 292 F. Supp. 48 ( 1968 )


Alston v. United States , 228 F. Supp. 216 ( 1964 )


Estate of Mitchell v. Commissioner , 74 T.C.M. 872 ( 1997 )


Estate of Seltzer v. Commissioner , 50 T.C.M. 1250 ( 1985 )