Luce v. United States , 444 F. Supp. 347 ( 1977 )
Gray v. United States , 440 F. Supp. 684 ( 1977 )
Estate of Fenton v. Commissioner , 70 T.C. 263 ( 1978 )
Estate of Edwards v. Commissioner , 74 T.C.M. 748 ( 1997 )