In Re Loranz'Estate , 256 Iowa 818 ( 1964 )
The Citizens & Southern National Bank, as Administrator and John L. Burge, as Estate of Chester A. Burge, Deceased v. United States , 451 F.2d 221 ( 1971 )
Hardenbergh v. Commissioner of Internal Revenue (Two Cases) , 198 F.2d 63 ( 1952 )