Craik v. United States , 31 F. Supp. 132 ( 1940 )
Neuberger v. Commissioner , 61 S. Ct. 97 ( 1940 )
Martin-Montis Trust v. Commissioner , 75 T.C. 381 ( 1980 )
Estate of Petschek v. Commissioner , 81 T.C. 260 ( 1983 )