This opinion cited by 21 cases:

Bradham v. United States , 287 F. Supp. 10 ( 1968 )


The First National Exchange Bank of Roanoke, and Trustee Under the Will of Josephus Daniels Pell, Deceased v. United States , 335 F.2d 91 ( 1964 )


Angelyn G. Taylor, as Administratrix of the Estate of R. P. Taylor, Deceased v. United States , 388 F.2d 849 ( 1968 )


Estate of Ludwig Neugass, Deceased, Herbert Marx, Jacques Coe, Jr., and Chase Manhattan Bank, N. A., Executors v. Commissioner of Internal Revenue , 555 F.2d 322 ( 1977 )


Estate of George C. MacKie Deceased. Kathleen G. Robinson MacKie v. Commissioner of Internal Revenue , 545 F.2d 883 ( 1976 )


Estate of J. Wendell Green, Deceased, William B. Martman and Mable B. Honeywell, Co-Administrators v. United States , 441 F.2d 303 ( 1971 )


Hawaiian Trust Company, Ltd. v. The United States , 412 F.2d 1313 ( 1969 )


The Citizens National Bank of Evansville, as of the Last Will and Testament of G. Ashburn Koch, Deceased v. United States , 359 F.2d 817 ( 1966 )


Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal Revenue , 522 F.2d 132 ( 1975 )


Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United States , 353 F.2d 930 ( 1965 )


Moore v. United States , 214 F. Supp. 603 ( 1963 )


Wachovia Bank & Trust Company v. United States , 234 F. Supp. 897 ( 1964 )


Waldrup v. United States , 499 F. Supp. 820 ( 1980 )


Miller v. United States , 267 F. Supp. 326 ( 1967 )


Estate of Mackie v. Commissioner , 64 T.C. 308 ( 1975 )


Estate of Neugass v. Commissioner , 65 T.C. 188 ( 1975 )


Estate of Tompkins v. Commissioner , 68 T.C. 912 ( 1977 )


Estate of Higgins v. Commissioner , 91 T.C. 61 ( 1988 )


Estate of Nicholson v. Commissioner , 94 T.C. 666 ( 1990 )


Estate of Montgomery v. Commissioner , 56 T.C.M. 285 ( 1988 )