l-r-jackson-and-bank-of-america-national-trust-and-savings-association , 317 F.2d 821 ( 1963 )
Northeastern Pennsylvania National Bank & Trust Co. v. United States , 87 S. Ct. 1573 ( 1967 )
Estate of Allen v. Commissioner , 39 T.C. 817 ( 1963 )
Estate of Leach v. Commissioner , 82 T.C. 952 ( 1984 )
Estate of Reeves v. Commissioner , 100 T.C. 427 ( 1993 )
Estate of Baker v. Commissioner , 56 T.C.M. 417 ( 1988 )