The Citizens National Bank of Evansville, as of the Last Will and Testament of G. Ashburn Koch, Deceased v. United States , 359 F.2d 817 ( 1966 )
Estate of Meeske v. Commissioner , 72 T.C. 73 ( 1979 )
Estate of Alexander v. Commissioner , 82 T.C. 34 ( 1984 )