estate-of-wilbur-h-swallen-95-1554-estate-of-coyla-b-swallen-95-1555 , 98 F.3d 919 ( 1996 )
Estate of Hans W. Vahlteich v. Commissioner of Internal Revenue , 69 F.3d 537 ( 1995 )
Estate of Swallen v. Commissioner , 65 T.C.M. 2332 ( 1993 )