That's not a valid cite as far as I can tell..

Mr. Adell's estate had 3 cases

Estate of Franklin Z. Adell, et al., TC Memo 2014-155

Estate of Franklin Z. Adell, et al. v. Commissioner, TC Memo 2014-89

Estate of Franklin Z. Adell, et al. v. Commissioner, TC Memo 2013-228

They had to do with estate and gift tax, estate valuation and installment payment of estate tax, according to the headnores.