In Re Estate of Mattison , 122 Vt. 486 ( 1962 )
Blair v. Commissioner , 57 S. Ct. 330 ( 1937 )
Kelly's Trust v. Commissioner of Internal Revenue , 168 F.2d 198 ( 1948 )
In Re Estate of Holbrook , 138 Vt. 597 ( 1980 )