Legal Opinion

Max R. Ginsburg and Ruth Ginsburg v. The United States. Allen R. Balton and Dorothy Balton v. The United States

United States Court of Claims

Decided June 14, 1968No. 70-65, 73-65Published

1Opinion of the Court

OPINION

DAVIS, Judge *

This is our second trek into the thicket of transactions that flourished around the Sam Berger Investment Company in southern California from 1954 to 1958. We drew a detailed map of this tangle in the earlier suit, Morse v. United States, 371 F.2d 474, 178 Ct.Cl. 405 (1967), motion for reconsideration denied this day, and the findings in the current cases (which were joined for trial) indicate that plaintiffs Ginsburg and Balton took, for present purposes, the precise path that Morse did. 1 The by-ways and dead-ends are sketched in the Morse opinion; here we keep rigidly…

2Cases cited6 opinions

Commissioner v. CulbertsonSupreme Court of the United States · 1949
Foxman v. CommissionerUnited States Tax Court · 1964
Gilford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
Theodore Morse and Claire Morse v. The United StatesUnited States Court of Claims · 1967
Estate of Eugene L. Freeland, Deceased, by Security First National Bank, a National Banking Association, and Vera Good Freeland, by L. N. Turrentine, Conservator v. Commissioner of Internal Revenue, Margaret C. Lowthian v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1968

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