Ann P. Grinstead, Both Individually and as Administrator With the Will Annexed of the Estate of M. Wayde Grinstead, Deceased v. United States , 447 F.2d 937 ( 1971 )
Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal Revenue , 453 F.2d 61 ( 1971 )
