Estate of O'Neal v. United States , 81 F. Supp. 2d 1205 ( 2000 )
central-oil-supply-corporation-v-united-states-v-james-c-watson , 557 F.2d 511 ( 1977 )
Estate of Goree v. Commissioner , 68 T.C.M. 123 ( 1994 )