Simon v. Commissioner
American legal case / From Wikipedia, the free encyclopedia
Dear Wikiwand AI, let's keep it short by simply answering these key questions:
Can you list the top facts and stats about Simon v. Commissioner?
Summarize this article for a 10 year old
SHOW ALL QUESTIONS
Simon v. Commissioner, 68 F.3d 41 (2d. Cir. 1995),[1] was a decision by the Second Circuit of the United States Court of Appeals relating to the deductibility of expensive items or tools that may increase in value as a collectible but decrease in value if used in the course of a business or trade.
This article includes a list of general references, but it lacks sufficient corresponding inline citations. (December 2010) |
Quick Facts Simon v. Commissioner, Court ...
Simon v. Commissioner | |
---|---|
Court | United States Court of Appeals for the Second Circuit |
Full case name | Richard L. Simon and Fiona Simon v. Commissioner of Internal Revenue |
Argued | June 13, 1995 |
Decided | October 13, 1995 |
Citation(s) | 68 F.3d 41; 76 A.F.T.R.2d 95-6911; 64 USLW 2269; 95-2 USTC (CCH) ¶ 50,552 |
Case history | |
Prior history | 103 T.C. 247 (1994) |
Court membership | |
Judge(s) sitting | James Lowell Oakes, Ralph K. Winter Jr., John Daniel Mahoney |
Case opinions | |
Majority | Winter, joined by Mahoney |
Dissent | Oakes |
Laws applied | |
Internal Revenue Code |
Close