estate-of-charles-fred-theis-deceased-laura-watson-and-guy-w-theis , 770 F.2d 981 ( 1985 )
Estate of Hubert v. Comr. of IRS , 63 F.3d 1083 ( 1995 )
Cornelison v. Kornbluth , 15 Cal. 3d 590 ( 1975 )
Roseleaf Corp. v. Chierighino , 59 Cal. 2d 35 ( 1963 )
Estate of Stanley M. Carpenter, Deceased William R. Thomas, Administrator v. Commissioner of the Internal Revenue Service , 52 F.3d 1266 ( 1995 )
Commissioner v. Estate of Hubert , 117 S. Ct. 1124 ( 1997 )