# Simon v. Comm'r

> United States Tax Court · August 22, 1994 · 103 T.C. 247

URL: https://www.frixlaw.com/law-library/cases/4472361

## Case

- **Full name:** Richard L. Simon and Fiona Simon v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** August 22, 1994
- **Citations:** 103 T.C. 247; 103 T.C. No. 15; 1994 U.S. Tax Ct. LEXIS 60
- **Precedential status:** Published
- **Opinion:** Concurrence by Beghe
- **Judges:** Laro,Swift,Wright,Parr,Wells,Ruwe,Colvin,Chiechi,Ruwe,Swift,Wright,Parr,Wells,Beghe,Beghe,Hamblen,Jacobs,Whalen,Halpern,Gerber,Halpern,Jacobs,Whalen
- **Cited by:** 22 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4472361

## Opinion text

Beghe, J., concurring: For the reasons set forth in my separate opinion in the companion case, Liddle v. Commissioner, 103 T.C. 285, 306 (1994) (Beghe, J., dissenting), I concur in the result in this case.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472361. Public record. Not legal advice.