Althouse Estate , 404 Pa. 412 ( 1961 )
Gesner v. Roberts , 91 N.J. Super. 255 ( 1966 )
National State Bank of Newark v. Nadeau , 57 N.J. Super. 53 ( 1959 )
Davis v. Davis , 289 Ala. 313 ( 1972 )
Estate of Smith v. Commissioner , 37 T.C.M. 745 ( 1978 )