Vernon v. Commissioner , 66 T.C. 484 ( 1976 )
Maryland National Bank and Ralph Norris, Personal Representatives of the Estate of Katherine L. N. Willis, Deceased v. United States , 609 F.2d 1078 ( 1980 )
Lera H. Stark v. United States of America, William P. Stark v. United States , 477 F.2d 131 ( 1973 )