This opinion cited by 118 cases:
Estate of Wurts v. Commissioner , 19 T.C.M. 544 ( 1960 )
Estate of Perrin v. Commissioner , 3 T.C.M. 225 ( 1944 )
Estate of Round v. Commissioner , 40 T.C. 970 ( 1963 )
Thorp v. Commissioner , 7 T.C. 921 ( 1946 )
Cerf v. Commissioner , 1 T.C. 1087 ( 1943 )
Tidemann v. Commissioner , 1 T.C. 968 ( 1943 )
Estate of Hornor v. Commissioner , 36 T.C. 337 ( 1961 )
Holmes v. Commissioner , 3 T.C. 571 ( 1944 )
Cardeza v. Commissioner , 5 T.C. 202 ( 1945 )
Estate of Skifter v. Commissioner , 56 T.C. 1190 ( 1971 )
Cooper v. Commissioner , 7 T.C. 1236 ( 1946 )
Bingham v. Commissioner , 7 T.C. 1303 ( 1946 )
Millsap v. Commissioner , 91 T.C. 926 ( 1988 )
Estate of Rosenberg v. Commissioner , 86 T.C. 980 ( 1986 )
Estate of Ackerley v. Dep't of Revenue ( 2017 )
Opinion No. Oag 18-92, (1992) , 80 Op. Att'y Gen. 264 ( 1992 )
Sweeney v. Commissioner , 4 T.C. 265 ( 1944 )
Nettleton v. Commissioner , 4 T.C. 987 ( 1945 )
