Legal Opinion

Ginsburg Et Ux. v. Arnold

Court of Appeals for the Fifth Circuit

Decided December 21, 1950No. 13239_1PublishedCited by 22 opinions

1Opinion of the Court

HOLMES, Circuit Judge.

This is the second appeal of this case. Tn the first appeal it was carefully reviewed by us in an opinion by Judge Lee, one judge dissenting. 176 F.2d 879. After the death of Judge Lee, our affirmance was vacated, and the judgment of the district court reversed and remanded for further consideration of the evidence in the light of the opinion of the Supreme Court in Commissioner of Internal Revenue v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210.

For the further history of this litigation, see Ginsburg v. Arnold, S Cir., 176 F.2d 879, and 176 F.2d 884. On retrial, the lower…

2Cases cited4 opinions

  1. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  2. Eber B. Ward, Survivor, &C., Owner of the Steamboat Detroit v. Charles ThompsonSupreme Court of the United States · 1859
  3. Catrino v. United StatesCourt of Appeals for the Ninth Circuit · 1949
  4. Ginsburg v. ArnoldCourt of Appeals for the Fifth Circuit · 1949

3Cited by22 opinions

  1. Seabrook v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
  2. Joe Lynch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
  3. Harkness v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Ninth Circuit · 1952
  4. Lannan v. KelmCourt of Appeals for the Eighth Circuit · 1955
  5. Tomlinson Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952

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