Estate of Clack v. Commissioner , 106 T.C. 131 ( 1996 )
Estate of Willis Edward Clack, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative v. ... , 106 T.C. No. 6 ( 1996 )
Cherokee Motor C. Co. v. Com'r of Internal Revenue , 135 F.2d 840 ( 1943 )