GROTRIAN, HELFFERICH SCHULZ, ETC. v. Steinway & Sons , 365 F. Supp. 707 ( 1973 )
Estate of Boydstun v. Commissioner , 48 T.C.M. 311 ( 1984 )
Estate of Malone v. Commissioner , 35 T.C.M. 50 ( 1976 )