Legal Opinion
Richard L. Simon and Fiona Simon v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided October 13, 1995No. 1708, Docket 94-4237Published
1Opinion of the Court
68 F.3d 41
76 A.F.T.R.2d 95-6911, 64 USLW 2269,
95-2 USTC P 50,552
Richard L. SIMON and Fiona Simon, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 1708, Docket 94-4237.
United States Court of Appeals,
Second Circuit.
Argued June 13, 1995.
Decided Oct. 13, 1995.
Edward T. Perelmuter, Washington, DC (Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Richard Farber, Tax Division, Department of Justice, Washington, DC, of counsel), for Respondent-Appellant.
Marvin E. Frankel, New York City (Steven C. Todrys, Eugenia Yudanin, Arthur Pelikow, Kramer, Levin,…
Also in this document: Dissent.
2Cases cited15 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- United States v. LudeySupreme Court of the United States · 1927
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Hansen v. Commissioner of IrsCourt of Appeals for the Fifth Circuit · 1995
- Lecroy Research Systems Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
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