Estate of Andrew P. Carter, Through Its Dative Testamentary Eugene G. Taggert, Etc. v. United States , 921 F.2d 63 ( 1991 )
Estate of Judith U. Harrison v. Commissioner , 115 T.C. No. 13 ( 2000 )
ESTATE OF WILLIAM BLAKE BURRIS v. COMMISSIONER , 82 T.C.M. 400 ( 2001 )