This opinion cited by 12 cases:

Rosamond Underwood Smith Wilson, Thomas W. Smith and Frank Stapleton, as Executors of the Estate of Cothran P. Smith v. United States , 257 F.2d 534 ( 1958 )


Aloysius J. McGinty and Alice B. McGinty v. Commissioner of Internal Revenue , 325 F.2d 820 ( 1963 )


in-re-estate-of-irwin-g-lukens-deceased-george-e-lukens-edwin-j , 246 F.2d 403 ( 1957 )


Carl G. Ortmayer and Hilda B. Ortmayer, Husband and Wife v. Commissioner of Internal Revenue , 265 F.2d 848 ( 1959 )


Ross v. United States , 173 F. Supp. 793 ( 1959 )


United States v. John H. Fewell , 255 F.2d 496 ( 1958 )


Smith v. United States , 130 F. Supp. 586 ( 1955 )


Tabery v. Commissioner , 23 T.C.M. 1108 ( 1964 )


Kessner v. Commissioner , 26 T.C. 1046 ( 1956 )


Kerr v. Commissioner , 38 T.C. 723 ( 1962 )


Haserot v. Commissioner , 46 T.C. 864 ( 1966 )


Davis v. United States , 274 F. Supp. 466 ( 1967 )