Estate of Helen Baker Jenner, Deceased and Continental Illinois National Bank and Trust Company of Chicago v. Commissioner of Internal Revenue , 577 F.2d 1100 ( 1978 )
The Hibernia Bank, Administrator With the Will Annexed of the Estate of Celia Tobin Clark, Deceased v. The United States of America , 581 F.2d 741 ( 1978 )
Estate of Trompeter v. Comm'r , 87 T.C.M. 851 ( 2004 )