This opinion cited by 158 cases:

Burdick v. Commissioner of Internal Revenue , 117 F.2d 972 ( 1941 )


Schuette v. Bowers , 40 F.2d 208 ( 1930 )


eleanor-d-goodman-administratrix-of-the-estate-of-jacques-blum-deceased , 243 F.2d 264 ( 1957 )


Lavere C. Senft, Administrator of the Estate of Elmer J. Writer v. United States , 319 F.2d 642 ( 1963 )


McCaughn v. Carnill , 43 F.2d 69 ( 1930 )


the-connecticut-bank-and-trust-company-of-the-estate-of-warren-g-horton , 465 F.2d 760 ( 1972 )


Smith Ex Rel. Estate of Smith v. Commissioner , 198 F.3d 515 ( 1999 )


City National Bank and Trust Company of Columbus, Administrator W/w/a of the Estate of Bess M. Kelly, Deceased v. United States , 312 F.2d 118 ( 1963 )


Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United States , 421 F.2d 576 ( 1970 )


Tait v. Safe Deposit & Trust Co. of Baltimore , 70 F.2d 79 ( 1934 )


United States v. Tyler , 33 F.2d 724 ( 1929 )


Smith v. CIR ( 1999 )


Leser v. Burnet , 46 F.2d 756 ( 1931 )


Helvering v. Safe Deposit & Trust Co. , 121 F.2d 307 ( 1941 )


Mayer v. Reinecke , 130 F.2d 350 ( 1942 )


Levey v. Smith , 103 F.2d 643 ( 1939 )


Citizens Bank & Trust Company v. Commissioner of Internal Revenue , 839 F.2d 1249 ( 1988 )


J. M. Underwood and Harry B. Brown, Executors of the Estate of Robert Boone Scott, Deceased v. United States , 407 F.2d 608 ( 1969 )


Estate of James A. Whipple, Deceased, Mildred G. Whipple v. United States , 419 F.2d 494 ( 1969 )


In Re Estate of Herbert R. Penney, Deceased. Milton H. Penney v. Commissioner of Internal Revenue , 504 F.2d 37 ( 1974 )