This opinion cited by 8 cases:

Jane K. Nickell, Now Jane K. Johnson by Marriage, and Joan D. Kincaid v. Commissioner of Internal Revenue , 831 F.2d 1265 ( 1987 )


In Re Estate of G. A. Buder, Deceased. G. A. Buder, Jr. v. Commissioner of Internal Revenue , 330 F.2d 441 ( 1964 )


Allied Chemical Corporation v. The United States , 305 F.2d 433 ( 1962 )


Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United States , 312 F.2d 785 ( 1963 )


jean-flagler-matthews-formerly-jean-flagler-mook-formerly-jean-flagler , 425 F.2d 738 ( 1970 )


Erdman v. Commissioner , 37 T.C. 1119 ( 1962 )


Moore Trust v. Commissioner , 49 T.C. 430 ( 1968 )


Estate of Buder v. Commissioner , 22 T.C.M. 300 ( 1963 )