This opinion cited by 17 cases:

ellsworth-m-statler-trust-of-january-1-1920-for-ellsworth-morgan , 361 F.2d 128 ( 1966 )


Mutual Assurance Society of Virginia Corporation v. Commissioner of Internal Revenue , 505 F.2d 128 ( 1974 )


Sidney Axelrod and Andrea Axelrod v. Commissioner of Internal Revenue , 507 F.2d 884 ( 1975 )


In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc. , 563 F.2d 692 ( 1977 )


Isabel Collier Read, as of the Estate of Miles Collier, Deceased v. United States , 320 F.2d 550 ( 1963 )


United States v. Memorial Corporation , 244 F.2d 641 ( 1957 )


Axelrod v. Commissioner , 32 T.C.M. 885 ( 1973 )


United California Bank and Lillian Disney Truyens, Co-Executors of the Estates of Walter E. Disney v. United States , 563 F.2d 400 ( 1977 )


Edna Rice Meissner, Dorothy M. Freeman, and Edwin B. Meissner, Jr., Executors of the Estate of Edwin B. Meissner, Deceased v. The United States , 364 F.2d 409 ( 1966 )


United California Bank v. United States , 99 S. Ct. 476 ( 1978 )


United States v. Foster Lumber Co. , 97 S. Ct. 204 ( 1976 )


Drew v. Commissioner , 31 T.C.M. 143 ( 1972 )


Bridges v. Commissioner , 64 T.C. 968 ( 1975 )


Pope & Talbot, Inc. v. Commissioner , 60 T.C. 74 ( 1973 )


Statler Trust v. Commissioner , 43 T.C. 208 ( 1964 )


Stevenson Co-Ply, Inc. v. Commissioner , 76 T.C. 637 ( 1981 )


Estate of Sidles v. Commissioner , 65 T.C. 873 ( 1976 )