Phyllis Berliant, Transferee v. Commissioner of Internal Revenue, Florence Kraft, Transferee v. Commissioner of Internal Revenue , 729 F.2d 496 ( 1984 )
Estate of Venturelli v. GRANVILLE NAT. BANK , 54 Ill. App. 3d 997 ( 1977 )
Magill v. Comm'r , 43 T.C.M. 859 ( 1982 )