This opinion cited by 35 cases:

Estate of Sears , 182 Cal. App. 2d 525 ( 1960 )


HASKINS'ESTATE v. United States , 240 F. Supp. 492 ( 1965 )


Thatcher v. Commissioner , 56 T.C.M. 707 ( 1988 )


McLeod v. McLeod , 74 N.C. App. 144 ( 1985 )


Dispoto v. Commissioner , 60 T.C.M. 284 ( 1990 )


Estate of Wilmot v. Commissioner , 29 T.C.M. 1055 ( 1970 )


Kaonis v. Commissioner , 37 T.C.M. 792 ( 1978 )


Harrah v. Commissioner , 70 T.C. 735 ( 1978 )


Deyoe v. Commissioner , 66 T.C. 904 ( 1976 )


Nico v. Commissioner , 67 T.C. 647 ( 1977 )


Costa v. Commissioner , 60 T.C.M. 1178 ( 1990 )


Hindman v. Commissioner , 34 T.C.M. 1371 ( 1975 )


Berenbeim v. Commissioner , 63 T.C.M. 2975 ( 1992 )


Estate of Haseltine v. Commissioner , 35 T.C.M. 1242 ( 1976 )


Noonis v. United States , 576 F. Supp. 853 ( 1983 )