john-f-kappel-and-edna-i-kappel-v-united-states-of-america-estate-of , 437 F.2d 1222 ( 1971 )
Estate of Kate B. Leggett, Deceased, by Milton W. Leggett v. United States , 418 F.2d 1257 ( 1969 )
In Re the Estate of Shunji Kay Ikuta , 64 Haw. 236 ( 1981 )