Judge Irving L. Goldberg and The Federal Tax Law

Date

2013

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Concerns Goldberg's tax opinions. While Judge Goldberg's contributions as a circuit judge are significant, this article highlights the less known, his personal stamp on federal tax law.

Description

Keywords

Statistics, Judge Irving L. Goldberg, Goldberg viewpoints, Fifth Circuit up to Goldberg's appointment, Fifth Circuit during Goldberg's years of service, Strauss v. United States, Wien's Estate v. Commissioner, Lee v. United States, Stock v. Commissioner, Schenk v. Commissioner, Texas Farm Bureau v. United States, USLIFE Title Ins. Co. of Dallas ex rel. Mathews v. Harbison, Texas Oil & Gas Corp. v. United States, Tax liens and UCC, Citizen's National Bank of Waco v. United States, United States v. Winthrop, Citizens & Southern National Bank v. United States, Pacific Coast Music Jobbers, Inc. v. Commissioner, Producers Supply & Tool Company v. United States, Randall v. H. Nakashima & Co., United States v. Kellogg, Capital income versus ordinary income, Income from subdivided real estate, Biedenharn Realty Co. v. United States, Suburban Realty Co. v. United States, Oil & gas taxation, ABC cases, Commissioner v. Estate of H.W. Donnell, Producers Supply & Tool Company v. United States, United States v. Cocke, First Victoria National Bank v. United States, Randall v. H. Nakashima & Co., Tax lien priority disputes, Texas Oil & Gas Corp. v. United States, United States v. Crittenden, Citizens Co-op Gin v. United States, Hines v. United States, Baumer v. United States, Redwing Carriers, Inc. v. Tomlinson, Rushing v. Commissioner, Kuper v. Commissioner, Fraud penalty: indirect proof methods, Webb v. Commissioner, Waiver of limitations periods, United States v. Newman, Citizen's National Bank of Waco v. United States, Tax accounting, Grogan v. United States, I.R.C. § 481, Naked assessments and the Commissioner's determination of income, Carson v. United States, Portillo v. Commissioner, Estate tax, Citizens & Southern National Bank v. United States, Bel v. United States, Keeter v. United States, Pacific Coast Music Jobbers, Inc. v. Commissioner, Conole v. Commissioner, Martin v. Commissioner, Webb v. Commissioner, Woodward Iron Co. v. United States, Mississippi Valley Portland Cement Co. v. United States, Cornell-Young Co. v. United States, Cornelius v. Commissioner, United States v. Second National Bank of North Miami, Dennis v. Commissioner, City of Woodway, McLennan County, Texas v. United States, Moyer v. Mathas, Keeter v. United States, Salley v. Commissioner, Estate of Haverlah v. United States, Rose v. United States, A. Duda & Sons, Inc. v. United States, Judge Goldberg's tax opinions

Citation

William D. Elliott, Judge Irving L. Goldberg and The Federal Tax Law, 46 Tex. Tech L. Rev. 849 (2013-2014)