Question: Looking for help with issue, ruling, rationale for the following Estate Tax court case: Selsor R . Haygood vs Commisioner 4 2 T . C

Looking for help with issue, ruling, rationale for the following Estate Tax court case:
Selsor R. Haygood vs Commisioner 42T.C.936(1964)
Kennedy v Commissioner 804 F.2d 1332(7th Cir 1986)
Steinber v Commissioner 145 T.C 184(2015)

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