This opinion cited by 55 cases:

Dominick's Estate v. Commissioner of Internal Revenue , 152 F.2d 843 ( 1946 )


Bankers Trust Co. v. Higgins , 158 F.2d 957 ( 1946 )


Burr v. Commissioner of Internal Revenue , 156 F.2d 871 ( 1946 )


Slifka v. Johnson , 161 F.2d 467 ( 1947 )


Commissioner of Internal Revenue v. Singer's Estate , 161 F.2d 15 ( 1947 )


Commissioner of Internal Revenue v. Hall's Estate , 153 F.2d 172 ( 1946 )


United States v. Tonkin , 150 F.2d 531 ( 1945 )


Commissioner of Internal Revenue v. Henry's Estate , 161 F.2d 574 ( 1947 )


Commissioner of Internal Revenue v. Marshall's Estate , 203 F.2d 534 ( 1953 )


Trust Co. of Georgia v. Allen , 164 F.2d 438 ( 1947 )


Thomas v. Graham , 158 F.2d 561 ( 1946 )


Seward's Estate v. Commissioner of Internal Revenue , 164 F.2d 434 ( 1947 )


Commissioner of Internal Revenue v. Church's Estate , 161 F.2d 11 ( 1947 )


fidelity-philadelphia-trust-company-and-robert-b-haines-iii-executors-of , 241 F.2d 690 ( 1957 )


Beach v. Busey , 156 F.2d 496 ( 1946 )


Bohnen v. Harrison , 199 F.2d 492 ( 1952 )


Conway v. Glenn , 193 F.2d 965 ( 1952 )


Union Planters National Bank, of the Estate of Forrest C. Ladd v. United States , 361 F.2d 662 ( 1966 )


Gallois v. Commissioner of Internal Revenue , 152 F.2d 81 ( 1945 )


Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal Revenue , 749 F.2d 1216 ( 1984 )