Harry G. McNeely Donald G. McNeely F.A. Koscielak, as Executors of the Estate of Adelaide F. McNeely Deceased v. United States , 16 F.3d 303 ( 1994 )
Estate of Jalkut v. Commissioner , 96 T.C. 675 ( 1991 )
erma-m-kisling-deceased-william-l-kisling-jr-personal-representative , 32 F.3d 1222 ( 1994 )