This opinion cited by 11 cases:

Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United States , 437 F.2d 1148 ( 1971 )


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


Est. of Giselman v. Commissioner , 55 T.C.M. 1654 ( 1988 )


Estate of Gill , 96 Cal. Rptr. 786 ( 1971 )


Estate of Disbrow v. Comm'r , 91 T.C.M. 794 ( 2006 )


Gutchess v. Commissioner , 46 T.C. 554 ( 1966 )


Estate of Linderme v. Commissioner , 52 T.C. 305 ( 1969 )


Estate of Barlow v. Commissioner , 55 T.C. 666 ( 1971 )


Estate of Hendry v. Commissioner , 62 T.C. 861 ( 1974 )


Estate of Gilman v. Commissioner , 65 T.C. 296 ( 1975 )


Estate of Roemer v. Commissioner , 46 T.C.M. 1176 ( 1983 )