Potter v. United States , 269 F. Supp. 545 ( 1967 )
Estate of Cox v. Commissioner , 59 T.C. 825 ( 1973 )
Estate of Van Winkle v. Commissioner , 51 T.C. 994 ( 1969 )
Sharpe v. United States , 607 F. Supp. 4 ( 1984 )