Simmons v. Commissioner, United States Court of Appeals, DC Cir., No. 10-1063
In reverse chronological order:
- Court of Appeals Opinion
- Order Affirming Tax Court Opinion
- Oral Argument Transcript
- Appellant (IRS) Final Reply Brief
- Appellee (Donor) Final Brief
- Amici Curiae Final Brief
- Appellant (IRS) Final Brief
- Appellant (IRS) Reply Brief
- Amici Curiae Brief in Support of Appellee (Donor)
- Appellee (Donor) Brief
- Appellant (IRS) Brief
- Simmons v. Commissioner, T.C. Memo. 2009-208