Irwin Union Bank and Trust Company v. Long , 160 Ind. App. 509 ( 1974 )
Robinson v. Commissioner , 75 T.C. 346 ( 1980 )
Estate of Regester v. Commissioner , 83 T.C. 1 ( 1984 )
Black v. Commissioner , 24 T.C.M. 1394 ( 1965 )