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Id; see also Estate of Pardee v Comm'r     6

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Catalano v United States	429 F2d 1058	United States Court of Appeals, Fifth Circuit	United States	16 Dec 1969	WorldLII		1
Old Colony Trust Co v United States	423 F2d 601	United States Court of Appeals, First Circuit	United States	26 Mar 1970	WorldLII		8
Old Colony Trust Co v United States	[1970] USCA1 2	United States Court of Appeals, First Circuit	United States	5 Jan 1970	WorldLII		1
Byrum v United States	440 F2d 949	United States Court of Appeals, Sixth Circuit	United States	8 Apr 1971	WorldLII		2
Estate of Thompson v Commissioner of Internal Revenue	382 F3d 367	United States Court of Appeals, Third Circuit	United States	1 Sep 2004	WorldLII		1
United States v Byrum	408 US 125; 92 SCt 2382; 33 L Ed 2d 238	United States Supreme Court	United States	10 Oct 1972	WorldLII		25