Estate of John J. Connelly, Sr. (Deceased) and Ellen C. King v. United States , 551 F.2d 545 ( 1977 )
Estate of Willard F. Rockwell, Deceased, Willard F. Rockwell, Jr., and Mellon Bank, N.A., Executors v. Commissioner of Internal Revenue , 779 F.2d 931 ( 1985 )