Estate of Lydia G. Maxwell, Deceased First National Bank of Long Island Victor C. McCuaig Jr., Executors v. Commissioner of Internal Revenue , 3 F.3d 591 ( 1993 )
ESTATE OF ELEANOR T.R. TROTTER v. COMMISSIONER , 82 T.C.M. 633 ( 2001 )
Estate of Kelly v. Comm'r , 103 T.C.M. 1393 ( 2012 )