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 )
Riggs v. Del Drago , 63 S. Ct. 109 ( 1942 )
Commissioner v. Estate of Bosch , 87 S. Ct. 1776 ( 1967 )