, 80-5424 (1982)

This opinion cites 27 cases:

• The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United States, 78-2221 (1981)
  Court of Appeals for the Fifth Circuit   |  Oct. 01, 1981  | Cited 0 times
• Estate of Lee v. Commissioner, Docket No. 8782-75 (1978)
  United States Tax Court   |  Mar. 02, 1978  | Cited 0 times
• Estate of Robinson v. Commissioner, Docket No. 656-76 (1977)
  United States Tax Court   |  Nov. 14, 1977  | Cited 3 times
• Joye N. Pierson, Individually and as Administratrix of the Estate of Douglas J. Pierson, Deceased v. United States, 72--2786 (1975)
  Court of Appeals for the Ninth Circuit   |  Dec. 04, 1975  | Cited 0 times
• Estate of Courtney v. Commissioner, Docket No. 3984-73 (1974)
  United States Tax Court   |  Jun. 18, 1974  | Cited 1 times
• Commissioner v. Idaho Power Co., 73-263 (1974)
  Supreme Court of the United States   |  Jun. 24, 1974  | Cited 6 times
• Estate of Hagmann v. Commissioner, Docket No. 3769-71 (1973)
  United States Tax Court   |  Jun. 25, 1973  | Cited 0 times
• Idaho Power Company v. Commissioner of Internal Revenue, 26368 (1973)
  Court of Appeals for the Ninth Circuit   |  Apr. 30, 1973  | Cited 0 times
• Lester v. Commissioner, Docket No. 1920-67 (1972)
  United States Tax Court   |  Jan. 18, 1972  | Cited 0 times
• McMartin Industries, Inc. v. Richard P. Vinal, District Director of Internal Revenue, and United States of America, Intervenor-Appellant, 20086 (1971)
  Court of Appeals for the Eighth Circuit   |  Apr. 26, 1971  | Cited 1 times
• MacEy Jewelry Corporation v. United States, 22845_1 (1967)
  Court of Appeals for the Fifth Circuit   |  Dec. 06, 1967  | Cited 0 times
• United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill Simmons, 21464_1 (1965)
  Court of Appeals for the Fifth Circuit   |  May 27, 1965  | Cited 162 times
• Irene Gowetz, Executors v. Commissioner of Internal Revenue, 6107_1 (1963)
  Court of Appeals for the First Circuit   |  Jul. 23, 1963  | Cited 0 times
• United States v. Eddy Brothers, Inc., 16626 (1961)
  Court of Appeals for the Eighth Circuit   |  Jun. 27, 1961  | Cited 0 times
• Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, Administrator, 25922 (1960)
  Court of Appeals for the Second Circuit   |  Mar. 25, 1960  | Cited 0 times
• Ralph Penn v. Commissioner of Internal Revenue, Albert Penn v. Commissioner of Internal Revenue, 13702 (1955)
  Court of Appeals for the Ninth Circuit   |  Jan. 15, 1955  | Cited 4 times
• James G. Smyth, Collector of Internal Revenue v. Mazie Erickson, of the Last Will and Testament of Timothy H. Carlon, Deceased, 13691 (1955)
  Court of Appeals for the Ninth Circuit   |  May 20, 1955  | Cited 1 times
• In Re Nathan's Estate, 11625 (1948)
  Court of Appeals for the Ninth Circuit   |  Feb. 24, 1948  | Cited 0 times
• Estate of Metcalf v. Commissioner, Docket No. 5819 (1946)
  United States Tax Court   |  Jun. 18, 1946  | Cited 0 times
• Du Val v. Commissioner, Docket No. 4731 (1945)
  United States Tax Court   |  Feb. 02, 1945  | Cited 0 times
• Du Val's Estate v. Commissioner of Internal Revenue, 11046 (1945)
  Court of Appeals for the Ninth Circuit   |  Nov. 24, 1945  | Cited 0 times
• Detroit Bank v. United States, 156 (1943)
  Supreme Court of the United States   |  Jan. 04, 1943  | Cited 7 times
• Morgan v. Commissioner, 210 (1940)
  Supreme Court of the United States   |  Jan. 29, 1940  | Cited 0 times
• Commissioner of Internal Revenue v. Kelly's Estate, 5741 (1936)
  Court of Appeals for the Seventh Circuit   |  Jul. 14, 1936  | Cited 0 times
• Commissioner of Internal Revenue v. Strauss, 5314, 5315 (1935)
  Court of Appeals for the Seventh Circuit   |  Mar. 30, 1935  | Cited 0 times
• Jacobs v. Commissioner of Internal Revenue, 8249 (1929)
  Court of Appeals for the Eighth Circuit   |  Jul. 23, 1929  | Cited 0 times
• Ithaca Trust Co. v. United States, 267 (1929)
  Supreme Court of the United States   |  Apr. 08, 1929  | Cited 0 times