Estate of Sumner v. Commissioner , 59 T.C. 837 ( 1973 )
Robinson v. Commissioner , 75 T.C. 346 ( 1980 )
Thorman v. Carr , 412 S.W.2d 45 ( 1967 )
Fort Worth National Bank v. United States , 396 F. Supp. 337 ( 1975 )
Atwell v. United States , 339 F. Supp. 425 ( 1972 )