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 1961

Nathan Agar and Christina Edith Agar v. Commissioner of Internal Revenue , 290 F.2d 283 ( 1961 )

This opinion cited by 68 cases:

Dahlgren v. Commissioner , 75 T.C.M. 1643 ( 1998 )

Hess v. Commissioner , 76 T.C.M. 14 ( 1998 )

Reynolds v. Commissioner , 77 T.C.M. 1479 ( 1999 )

Hansen v. Comm'r , 97 T.C.M. 1447 ( 2009 )

NIELD v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 112 ( 2002 )

Prasil v. Comm'r , 85 T.C.M. 1124 ( 2003 )

Abbott v. United States , 76 F. Supp. 2d 236 ( 1999 )

D'Amico v. Commissioner , 78 T.C.M. 783 ( 1999 )

Phelps v. Comm'r , 95 T.C.M. 1336 ( 2008 )

Save v. Comm'r , 98 T.C.M. 57935 ( 2009 )

Crane v. Comm'r , 102 T.C.M. 427 ( 2011 )

Delaney v. IRS ( 1996 )

Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal Revenue , 349 F.2d 610 ( 1965 )

Seay v. Commissioner , 58 T.C. 32 ( 1972 )

Glynn v. Commissioner , 76 T.C. 116 ( 1981 )

OKC Corp. v. Commissioner , 82 T.C. 638 ( 1984 )

Amos v. Comm'r , 86 T.C.M. 663 ( 2003 )

Smith v. Comm'r , 2014 Tax Ct. Summary LEXIS 95 ( 2014 )

Ndirika v. Comm'r , 88 T.C.M. 407 ( 2004 )

Vincent v. Comm'r , 2005 Tax Ct. Memo LEXIS 95 ( 2005 )