Daniel F. McCarthy and First National Bank & Trust Company of Evanston, Trustees of the Melanie B. McCarthy Trust v. United States , 806 F.2d 129 ( 1987 )
Reis v. Commissioner of Internal Revenue , 142 F.2d 900 ( 1944 )
Burnet v. Harmel , 53 S. Ct. 74 ( 1932 )