estate-of-robert-b-margrave-deceased-the-united-states-national-bank-and , 618 F.2d 34 ( 1980 )
In Re Estate of Johnson , 213 N.W.2d 536 ( 1973 )
Estate of Dieleman v. Department of Revenue , 222 N.W.2d 459 ( 1974 )
Estate of Margrave v. Commissioner , 71 T.C. 13 ( 1978 )