Carrie Kramer and Julius Kramer, Executors of the Estate of Abraham Kramer, Deceased v. The United States , 406 F.2d 1363 ( 1969 )
Ross Michael Simon Trust, Arline A. Simon, Trustee v. The United States , 402 F.2d 272 ( 1968 )
Commissioner v. Keystone Consolidated Industries, Inc. , 113 S. Ct. 2006 ( 1993 )