Rosamond Gifford Charitable Corp. v. United States , 170 F. Supp. 239 ( 1958 )
Estate of Ming v. Commissioner , 62 T.C. 519 ( 1974 )
Lewis Teffeau v. Commissioner of IRS , 709 F. App'x 170 ( 2017 )
De Nicola v. Commissioner , 48 T.C.M. 1065 ( 1984 )