Reported Cases
Estate of Norman, 245 Cal. App. 2d 898 (Cal.App. 2d Dist. 1966)
Lucy Harper v. U.S., 454 F.2nd (9th Circ., 1971)
Bolker vs. Commissioner, 81 T.C. 782 (1983), aff'd 760 F.2d 1039 (9th Circ. 1985)
In re. Beverly Hills Bancorp, 752 F.2d. 1334 (9th Circ. 1981)