This opinion cited by 10 cases:

Estate of Nancy E. Rosenblatt, Deceased, Joseph Rosenblatt, Trustee v. Commissioner of Internal Revenue , 633 F.2d 176 ( 1980 )


Pennsylvania Bank and Trust Company, of the Estate of Ethel S. Brice, Deceased v. United States , 597 F.2d 382 ( 1979 )


Estate of Logan , 84 Cal. App. 3d 717 ( 1978 )


estate-of-anna-lora-gilchrist-deceased-layland-myatt-and-elizabeth , 630 F.2d 340 ( 1980 )


Estate of Whitlock v. Commissioner , 43 T.C.M. 1389 ( 1982 )


Pennsylvania Bank & Trust Co. v. United States , 451 F. Supp. 1296 ( 1978 )


Estate of Alperstein v. Commissioner , 71 T.C. 351 ( 1978 )


Estate of Reid v. Commissioner , 71 T.C. 816 ( 1979 )


Estate of Freeman v. Commissioner , 67 T.C. 202 ( 1976 )


Estate of Gilchrist v. Commissioner , 69 T.C. 5 ( 1977 )