Legal Opinion · Dissent
Horst v. United States
United States Court of Claims
Decided May 15, 1964No. Nos. 300-61, 117-62Published
1DissentWhitaker, Judge
I have great respect for my brethren on this court, for their learning in the law, for their impartiality, for their judicial acumen, but, after all, in common with all mankind, they are not infallible, as I think the majority opinion demonstrates.
I disagree with the opening sentence of the majority opinion: I do not think the war loss provisions of the 1939 and 1954 Internal Revenue Codes have anything to do with this case. What we are concerned with here is not the debt owed plaintiffs at the outbreak of the war, but the interest that accumulated on that debt during the war. The war loss…
2Cases cited5 opinions
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Commissioner of Internal Revenue v. First State BankCourt of Appeals for the Fifth Circuit · 1948
- Simon Jaglom and Marie Jaglom v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- United States v. Shelby LangstonCourt of Appeals for the Fifth Circuit · 1962
- Shafer v. United StatesDistrict Court, S.D. Ohio · 1962