Are there articles about the Tax Case?

I am Japanese student, studying Tax Law, especially the Valuation of unlisted stock. And now I study the case; Estate of Gallagher v. Comm'r, T.C. Memo 2011-244. My question is: Are there articles about this case in Law Reviews or Journals? I usually use Lexis.com when looking for relevant... show more I am Japanese student, studying Tax Law, especially the Valuation of unlisted stock.
And now I study the case; Estate of Gallagher v. Comm'r, T.C. Memo 2011-244.

My question is:
Are there articles about this case in Law Reviews or Journals?

I usually use Lexis.com when looking for relevant information.
But no article is found at least I searched.

If the article exist, please tell me its title, auther, etc.

Thank you.
Update: I am sorry to my less description.

I am looking for the article about the case that specialists refer, for example, whether the judge was appropriate or not .
In other words, I need the opinion of specialist about this case.
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