Estate of Michael A. Johnson, Deceased, Geraldine Johnson, Administratrix, and Geraldine Johnson v. Commissioner of Internal Revenue , 985 F.2d 1315 ( 1993 )
Consol. Investors Group v. Comm'r , 100 T.C.M. 51 ( 2010 )
Estate of Duncan v. Comm'r , 112 T.C.M. 505 ( 2016 )