Estate of Hubert v. Commissioner, 1993 T.C. LEXIS 63 (Oct. 19, 1993).
Irwin, Vicki C.
"Tax Law: Administrative Expenses and the Charitable and Marital Deductions—The Potentially Painful Surprise of a 642(g) Election,"
University of Dayton Law Review: Vol. 20:
1, Article 14.
Available at: https://ecommons.udayton.edu/udlr/vol20/iss1/14