Estate of Beatrice Weinstein v. United States , 820 F.2d 201 ( 1987 )
Alma M. O'Reilly v. Commissioner of Internal Revenue, Charles H. O'reilly, Sr. v. Commissioner of Internal Revenue , 973 F.2d 1403 ( 1992 )
Boryan v. United States , 690 F. Supp. 459 ( 1988 )