Cargill v. Hancock , 92 Idaho 460 ( 1968 )
Oliver v. Comm'r , 101 T.C.M. 1195 ( 2011 )
Estate of Kenly v. Commissioner , 72 T.C.M. 1314 ( 1996 )
In Re Pugh's Estate , 18 Wash. 2d 501 ( 1943 )