Legal Opinion
United States v. Simons
Court of Appeals for the Tenth Circuit
Decided November 26, 1997No. 96-4093Published
1Opinion of the Court
129 F.3d 1386
80 A.F.T.R.2d 97-8274, 97-2 USTC P 50,945
UNITED STATES of America, Plaintiff-Appellant,
v.
Dan C. SIMONS, Sally J. Simons, Jolene J. Smith as Trustee
of the Charlemagne Trust, and Harold Mark Simons, Dan C.
Simons, and Sally J. Simons as Trustees of the Dan C. Simons
Equity Trust, Defendants-Appellees.
Nos. 96-4093, 95-4200.
United States Court of Appeals,
Tenth Circuit.
Nov. 26, 1997.
Curtis C. Pett (Ann B. Durney, with him on the brief), Tax Division, United States Department of Justice, Washington, DC, for Plaintiff-Appellant.
Patricia D. White, Parsons, Behle & Latimer, Salt Lake City,…
2Cases cited18 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Thomas v. Wichita Coca-Cola Bottling Co.Court of Appeals for the Tenth Circuit · 1992
- James L. Bolden, Jr. v. Prc Inc., Formerly Known as Planning Research Corporation, and Robert CarverCourt of Appeals for the Tenth Circuit · 1995
- United States v. IbarraSupreme Court of the United States · 1991
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