Estate of Randall v. McKibben , 191 N.W.2d 693 ( 1971 )
Brown v. Commissioner , 52 T.C. 50 ( 1969 )
Puchner v. United States , 274 F. Supp. 704 ( 1967 )
Wilcoxen v. United States , 310 F. Supp. 1006 ( 1969 )