Estate of Fannie Alperstein, Deceased, Rosalind A. Greenberg, Administratrix v. Commissioner of Internal Revenue , 613 F.2d 1213 ( 1979 )
Finley v. United States , 404 F. Supp. 200 ( 1975 )
Pennsylvania Bank & Trust Co. v. United States , 451 F. Supp. 1296 ( 1978 )