Legal Opinion
United States v. Ruben Simon, United States of America v. Meyer Simon, United States of America v. Morris Simon
Court of Appeals for the Sixth Circuit
Decided August 3, 1960No. 14012-14014PublishedCited by 20 opinions
1Opinion of the Court
WEICK, Circuit Judge.
These three appeals involve identical questions of income tax law with facts that are somewhat complex.
Appellees, Ruben Simon, Meyer Simon and Morris Simon, hereinafter referred to as taxpayers, are equal partners in the firm of Simon Brothers, which was formed on November 1, 1941. On that same date taxpayers also organized Simms’ Cut Rate Drugs, Inc., a Michigan corporation. Taxpayers were the sole shareholders, officers and directors of the corporation.
On November 5, 1941 the partnership leased to the corporation certain premises in the City of Pontiac, Michigan upon…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Yates v. United StatesSupreme Court of the United States · 1957
20 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Pahl v. CommissionerUnited States Tax Court · 1976
- Interstate Fire Insurance Company v. United StatesDistrict Court, E.D. Tennessee · 1963
- Blanton v. CommissionerUnited States Tax Court · 1966
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
15 more not listed; retrieve them via the Exa API.