Estate of Kurihara v. Commissioner , 82 T.C. 51 ( 1984 )
MERCANTILE TRUST COMPANY NATIONAL ASS'N v. United States , 312 F. Supp. 108 ( 1970 )
mrs-daisy-miller-boyd-bel-and-richard-e-gerard-co-executors-under-the , 452 F.2d 683 ( 1971 )