This opinion cited by 16 cases:

Estate of Marian H. Walker, Deceased v. Commissioner of Internal Revenue (Three Cases) , 464 F.2d 75 ( 1972 )


W. W. Oliver, Sr., Individually and as Administrator of the Estate of Alice M. Oliver v. United States , 408 F.2d 769 ( 1969 )


Erwin A. Schreiber and Clara Schreiber v. United States , 382 F.2d 553 ( 1967 )


Ralph S. Gitzinger and Loretta C. Gitzinger v. United States , 404 F.2d 191 ( 1968 )


Edith M. Belknap and Kentucky Trust Company, of the Estate of William B. Belknap, Deceased v. United States , 406 F.2d 737 ( 1969 )


James T. Cox v. United States , 497 F.2d 348 ( 1974 )


Linebery v. Commissioner , 64 T.C. 108 ( 1975 )


Wood v. Commissioner , 27 T.C.M. 871 ( 1968 )


Aloyius T. And Gladys Dingman v. United States , 429 F.2d 70 ( 1970 )


melvin-l-hair-and-esther-hair-his-wife-v-commissioner-of-internal , 396 F.2d 6 ( 1968 )


Vukasovich, Inc. v. Commissioner , 49 T.C.M. 147 ( 1984 )


Collins v. Commissioner , 56 T.C. 1074 ( 1971 )


Ridley v. Commissioner , 58 T.C. 439 ( 1972 )


Lesher v. Commissioner , 73 T.C. 340 ( 1979 )


O'Connor v. Commissioner , 78 T.C. 1 ( 1982 )


Iske v. Commissioner , 39 T.C.M. 1161 ( 1980 )