Estate of Lauder v. Commissioner , 60 T.C.M. 977 ( 1990 )
united-states-v-charles-m-land-as-successor-of-the-last-will-and , 303 F.2d 170 ( 1962 )
ESTATE OF H.A. TRUE v. COMMISSIONER , 82 T.C.M. 27 ( 2001 )