Legal Opinion
Simmons v. Commissioner
United States Tax Court
Decided August 28, 1995No. Docket No. 8512-93RUnpublishedCited by 5 opinions
1Opinion of the Court
TERRY SIMMONS AND JOE WILLOUGHBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE and MRS. GRISSOM'S SALADS, INC., Respondents
Simmons v. Commissioner
Docket No. 8512-93R.
United States Tax Court
T.C. Memo 1995-422; 1995 Tax Ct. Memo LEXIS 421; 70 T.C.M. (CCH) 558;
August 28, 1995, Filed
A decision will be entered for respondents.
Daniel P. Smith, for petitioners.
C. Eric Stevens, for respondent Mrs. Grissom's Salads, Inc.
Amy A. Campbell, for respondent Commissioner of Internal Revenue.
HAMBLEN, Chief Judge
HAMBLEN
MEMORANDUM OPINION
HAMBLEN, Chief Judge: Respondent Commissioner of Internal Revenue…
2Cases cited7 opinions
- Thompson v. CommissionerUnited States Tax Court · 1978
- Oakton Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Loftus v. CommissionerUnited States Tax Court · 1988
- Halliburton Co. v. CommissionerUnited States Tax Court · 1992
- McManus v. CommissionerUnited States Tax Court · 1989
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re CopulosUnited States Bankruptcy Court, D. New Jersey · 1997
- Stepnowski v. Comm'rUnited States Tax Court · 2005
- Christy & Swan Profit Sharing Plan v. Comm'rUnited States Tax Court · 2011
- Charles P. Stepnowski v. CommissionerUnited States Tax Court · 2005
- Stepnowski v. Comm'rUnited States Tax Court · 2005