Commissioner of Internal Revenue v. Estate of Lena R. Arents, United States Trust Company of New York and Georgearents, Executors , 297 F.2d 894 ( 1962 )
Arents v. Commissioner , 34 T.C. 274 ( 1960 )
Wadewitz v. Commissioner , 39 T.C. 925 ( 1963 )