Legal Opinion
Estate of Simkins v. Commissioner
United States Tax Court
Decided August 28, 1978No. Docket No. 3216-74Unpublished
1Opinion of the Court
ESTATE OF ROGER SIMKINS, Deceased, YVONNE SIMKINS, ADMINISTRATRIX, and YVONNE SIMKINS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Estate of Simkins v. Commissioner
Docket No. 3216-74.
United States Tax Court
T.C. Memo 1978-338; 1978 Tax Ct. Memo LEXIS 176; 37 T.C.M. (CCH) 1388; T.C.M. (RIA) 78338;
August 28, 1978, Filed
Roger V. Barth,Robert J. Bird, and Paul S. Richter, for the petitioners.
Charles B. Norris, and Thomas C. Morrison, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency of $ 346,897.56 in petitioners'…
2Cases cited55 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
50 more not listed; retrieve them via the Exa API.