Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal Revenue , 410 F.2d 302 ( 1969 )
Fidelity & Columbia Trust Co. v. Commissioner of Internal Revenue , 90 F.2d 219 ( 1937 )
Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )