Esther C. Dickman, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner of Internal Revenue , 690 F.2d 812 ( 1983 )
Lester Crown v. Commissioner of Internal Revenue , 585 F.2d 234 ( 1978 )
Estate of Maggos v. Commissioner , 74 T.C.M. 691 ( 1997 )