- The Exclusion of Gifts and Inheritances

• Commissioner v. Duberstein 363 U.S. 278, 80 S. Ct.1190, 4 L. Ed. 2d 1218, 1960 U.S. 2030

• Lyeth v. Hoey 305 U.S. 188, 59 S. Ct. 155,83 L. Ed. 119, 1938 U.S. 1173

• Wolder v. Commissioner 493 F.2d 608, 1974 U.S. App. 9955, 74-1 U.S. Tax Cas. (CCH) P9266; 74-1 U.S. Tax Cas. (CCH) P12,982