Simpkinson v. Commissioner
93 F.2d 1015, 20 A.F.T.R. (P-H) 640, 1937 U.S. App. LEXIS 2992, 20 A.F.T.R. (RIA) 640
This text of 93 F.2d 1015 (Simpkinson v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Simpkinson v. Commissioner, 93 F.2d 1015, 20 A.F.T.R. (P-H) 640, 1937 U.S. App. LEXIS 2992, 20 A.F.T.R. (RIA) 640 (5th Cir. 1937).
Opinion
On the authority of Bogardus v. Commissioner of Internal Revenue, 58 S.Ct. 61, 82 L.Ed. -, decided November 8, 1937, a rehearing is granted, our former decision, 89 F.2d 397, is set aside, and the judgment of the Board of Tax Appeals is reversed.
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Related
Bogardus v. Commissioner
302 U.S. 34 (Supreme Court, 1937)
Simpkinson v. Commissioner of Internal Revenue
89 F.2d 397 (Fifth Circuit, 1937)
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Bluebook (online)
93 F.2d 1015, 20 A.F.T.R. (P-H) 640, 1937 U.S. App. LEXIS 2992, 20 A.F.T.R. (RIA) 640, Counsel Stack Legal Research, https://law.counselstack.com/opinion/simpkinson-v-commissioner-ca5-1937.