clair-s-huffman-estate-of-patricia-c-huffman-deceased-clair-s-huffman , 978 F.2d 1139 ( 1992 )
James A. Picard v. Commissioner of Internal Revenue , 165 F.3d 744 ( 1999 )
Estate of Cervin v. Commissioner , 200 F.3d 351 ( 2000 )