estate-of-louis-b-gresham-deceased-thomas-d-gresham-and-plaza-bank-and ( 1985 )
Cornelius v. Commissioner ( 1971 )
Helvering v. Owens ( 1939 )
I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal Revenue ( 1968 )
United States v. Cartwright ( 1973 )
Pfalzgraf v. Commissioner ( 1977 )