Riddle v. Commissioner , 21 T.C. 1109 ( 1954 )
Estate of Morris v. Commissioner , 25 T.C.M. 974 ( 1966 )
H. Wadsworth Hight, One of the Executors of the Will of Alice F. Cochran, Deceased v. United States , 256 F.2d 795 ( 1958 )