122 Cal.App.3d 892, 50335, Estate of Lock
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- Federal Cases - 141 F.2d 36 (7th Cir. 1944), 8380, Fletcher Trust Co. v. Commissioner of Internal Revenue
- Federal Cases - 129 F.2d 832 (3rd Cir. 1942), 7894, Helvering v. Robinette
- Federal Cases - 147 F.2d 186 (8th Cir. 1945), 12759, Mississippi Valley Trust Co. v. C.I.R.
- Federal Cases - 313 F.2d 738 (8th Cir. 1963), 17075, Sheaffer's Estate v. C.I.R.
- California - 215 Cal. 439, L. A. 13402, In re Smead's Estate