This opinion cited by 9 cases:

commissioner-of-internal-revenue-v-mary-e-burrow-trust-the-first , 333 F.2d 66 ( 1964 )


John Factor v. Commissioner of Internal Revenue , 281 F.2d 100 ( 1960 )


The Hibernia Bank, Administrator With the Will Annexed of the Estate of Celia Tobin Clark, Deceased v. The United States of America , 581 F.2d 741 ( 1978 )


Black v. Commission , 1 Or. Tax 614 ( 1964 )


Lanier v. Commissioner , 75 T.C.M. 1731 ( 1998 )


Estate of Koss v. Commissioner , 68 T.C.M. 1356 ( 1994 )


Long v. Commissioner , 71 T.C. 1 ( 1978 )


Estate of Papson v. Commissioner , 73 T.C. 290 ( 1979 )


Burrow Trust v. Commissioner , 39 T.C. 1080 ( 1963 )