Estate of Rosen v. Comm'r , 91 T.C.M. 1220 ( 2006 )
catherine-myers-rose-individually-and-as-trustee-of-eleanor-catherine , 511 F.2d 259 ( 1975 )
Estate of James H. Lumpkin, Jr., Deceased. Christine T. Hamilton v. Commissioner of Internal Revenue , 474 F.2d 1092 ( 1973 )