Estate of Bell v. Commissioner , 60 T.C. 469 ( 1973 )
Nourse v. Riddell , 143 F. Supp. 759 ( 1956 )
Estate of Hyde , 92 Cal. App. 2d 6 ( 1949 )
Gillespie v. Commissioner of Internal Revenue , 128 F.2d 140 ( 1942 )
Jordan v. Commissioner , 60 T.C. 872 ( 1973 )
Beattie v. COMMISSIONER OF INTERNAL REVENUE , 159 F.2d 788 ( 1947 )