Commissioner of Internal Revenue v. Wragg , 141 F.2d 638 ( 1944 )
Du Val's Estate v. Commissioner of Internal Revenue , 152 F.2d 103 ( 1945 )
Kelley v. Halperin , 390 A.2d 1078 ( 1978 )
Estate of Fratini v. Commissioner , 76 T.C.M. 342 ( 1998 )
Estate of Hendrickson v. Commissioner , 78 T.C.M. 655 ( 1999 )
Estate of Conard v. Commissioner , 34 T.C.M. 1071 ( 1975 )
Estate of Courtney v. Commissioner , 62 T.C. 317 ( 1974 )
Estate of Sommers v. Comm'r , 2017 U.S. Tax Ct. LEXIS 41 ( 2017 )