This opinion cited by 19 cases:

Estate of O'Neal v. United States , 81 F. Supp. 2d 1205 ( 2000 )


fred-j-la-fortune-trustee-for-suzanne-m-lafortune-renee-elizabeth , 263 F.2d 186 ( 1958 )


Estelle Want, Trustee and Transferee v. Commissioner of Internal Revenue , 280 F.2d 777 ( 1960 )


Mississippi Valley Trust Co. v. Commissioner of Internal Revenue , 147 F.2d 186 ( 1945 )


Moore v. Commissioner of Internal Revenue , 146 F.2d 824 ( 1945 )


Baur v. Commissioner of Internal Revenue , 145 F.2d 338 ( 1944 )


Sather v. Commissioner , 78 T.C.M. 456 ( 1999 )


Estate of Vak v. Commissioner , 62 T.C.M. 942 ( 1991 )


United States Fidelity & Guaranty Co. v. State Board of Equalization , 47 Cal. 2d 384 ( 1956 )


Estate of Lock , 176 Cal. Rptr. 358 ( 1981 )


estate-of-craig-r-sheaffer-deceased-walter-a-sheaffer-ii-and-john-d , 313 F.2d 738 ( 1963 )


La Fortune v. Commissioner , 29 T.C. 479 ( 1957 )


Estate of Davis v. Commissioner , 30 T.C.M. 1363 ( 1971 )


Winton v. Reynolds , 57 F. Supp. 565 ( 1944 )


Chase Nat'l Bank v. Commissioner , 25 T.C. 617 ( 1955 )


Krause v. Commissioner , 56 T.C. 1242 ( 1971 )


Grimm v. Commissioner , 43 T.C. 623 ( 1965 )


Tilton v. Commissioner , 88 T.C. 590 ( 1987 )


O'Neal v. Commissioner , 102 T.C. 666 ( 1994 )