Legal Opinion
Estate of Simon v. Comm'r
United States Tax Court
Decided July 29, 2013No. Docket No. 708-12Unpublished
1Opinion of the Court
ESTATE OF ALBERT SIMON, DECEASED, ELLEN S. SIMON, PERSONAL REPRESENTATIVE AND ELLEN S. SIMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Simon v. Comm'r
Docket No. 708-12
United States Tax Court
T.C. Memo 2013-174; 2013 Tax Ct. Memo LEXIS 183; 106 T.C.M. (CCH) 70;
July 29, 2013, Filed
Lane M. Gensburg, Anthony Calandriello, and Sandra D. Mertens, for petitioners.
Meso T. Hammoud, for respondent.
THORNTON, Judge.
THORNTON
MEMORANDUM OPINION
THORNTON, Judge: This is a partner-level affected items deficiency proceeding under the Tax Equity and Fiscal Responsibility Act of 1982…
2Cases cited13 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Day v. McDonoughSupreme Court of the United States · 2006
- Badger Materials, Inc. v. CommissionerUnited States Tax Court · 1963
- Desmet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2009
- Domulewicz v. Comm'rUnited States Tax Court · 2007
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