Legal Opinion
Simms v. Commissioner
United States Tax Court
Decided December 31, 1968No. Docket No. 4684-66UnpublishedCited by 2 opinions
1Opinion of the Court
Philip R. Simms and Nettie E. Simms v. Commissioner.
Simms v. Commissioner
Docket No. 4684-66.
United States Tax Court
T.C. Memo 1968-298; 1968 Tax Ct. Memo LEXIS 1; 27 T.C.M. (CCH) 1570; T.C.M. (RIA) 68298;
December 31, 1968, Filed
J. B. Fsiher, Danawha Valley Bldg., Charleston, W. Va., for the petitioner. John J. Larkin, for the respondent. 1571
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: Respondent has determined deficiencies in petitioners' income taxes plus additions to tax for the calendar years 1953, 1954, and 1955 in the following amounts:
Year
Tax
Section 293(b) 1
Section…
2Cases cited29 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Acker v. CommissionerUnited States Tax Court · 1956
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
24 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Campbell v. CommissionerUnited States Tax Court · 1971
- Estate of Campbell v. CommissionerUnited States Tax Court · 1971