This opinion cited by 15 cases:

amerada-hess-corporation-successor-by-merger-to-hess-oil-chemical , 517 F.2d 75 ( 1975 )


william-j-rushton-v-commissioner-of-internal-revenue-estate-of-elizabeth , 498 F.2d 88 ( 1974 )


In Re Estate of Marcellus L. Joslyn, Deceased. Robert D. MacDonald v. Commissioner of Internal Revenue , 500 F.2d 382 ( 1974 )


Mott v. Commissioner of Internal Revenue , 139 F.2d 317 ( 1943 )


Joseph P. McGraw v. CIR ( 2004 )


Havemeyer v. United States , 59 F. Supp. 537 ( 1945 )


Estate of Auker v. Commissioner , 75 T.C.M. 2321 ( 1998 )


Estate of Rose , 465 Pa. 53 ( 1975 )


McNeil Tax Assessment Case , 435 Pa. 553 ( 1969 )


Citizens Fidelity Bank & Trust Co. v. Reeves , 259 S.W.2d 432 ( 1953 )


Frank v. Commissioner , 54 T.C. 75 ( 1970 )


Schnorbach v. Kavanagh , 102 F. Supp. 828 ( 1951 )


Tappe v. Alliance Capital Management L.P. , 198 F. Supp. 2d 368 ( 2001 )


Estate of Sawade v. Commissioner , 49 T.C.M. 214 ( 1984 )


Calvert v. Kattar , 301 S.W.2d 318 ( 1957 )