robert-p-k-horst-and-harry-h-wiggins-as-executors-of-the-last-will-and , 331 F.2d 879 ( 1964 )
Powers v. Commissioner , 36 T.C. 1191 ( 1961 )
Rodriguez-Torres v. Commissioner , 29 T.C.M. 343 ( 1970 )
Hill v. Commissioner , 37 T.C.M. 447 ( 1978 )