Legal Opinion
Commissioner of Internal Revenue v. Estate of Ralph W. Simmers, Deceased, Mary E. Simmers, and Mary E. Simmers (Surviving Wife), Commissioner of Internal Revenue v. Ralph W. Simmers and Son, Incorporated
Court of Appeals for the Fourth Circuit
Decided April 25, 1956No. 18-2202PublishedCited by 9 opinions
1Opinion of the Court
231 F.2d 909
56-1 USTC P 9403
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
ESTATE of Ralph W. SIMMERS, Deceased, Mary E. Simmers,
Executrix, and Mary E. Simmers (Surviving Wife),
Respondents.
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
Ralph W. SIMMERS and Son, Incorporated, Respondent.
Nos. 7118, 7119.
United States Court of Appeals Fourth Circuit.
Argued Jan. 11, 1956.
Decided March 21, 1956.
As Corrected April 25, 1956.
Kenneth E. Levin, Atty., Dept. of Justice (H. Brian Holland, Asst. Atty. Gen., Lee A. Jackson and Hilbert P. Zarky, Attys., Dept. of Justice, on the brief), for petitioner.
Stanley…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- Banks v. HaskieCourt of Appeals of Maryland · 1876
- Mary Lucinda Bosley v. Margaret E. WyattSupreme Court of the United States · 1853
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Koch v. CommissionerUnited States Tax Court · 1978
- Burbage v. CommissionerUnited States Tax Court · 1984
- Welsh Homes, Incorporated, and v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1960
- Herbert Kaufman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1966
- Heritage Realty, Inc. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1969
4 more not listed; retrieve them via the Exa API.