Legal Opinion

Giustina v. United States

District Court, D. Oregon

Decided December 21, 1960No. Civ. 9641-9644PublishedCited by 20 opinions

1Opinion of the Court

KILKENNY, District Judge.

Plaintiffs prosecute these actions, consolidated for trial, for the recovery of individual income taxes, plus interest, assessed against and collected from them for their taxable years ending December 31, 1949 and 1950.

Plaintiffs Erminio Giustina, Anselmo Giustina, Natale B. Giustina and Ehr-man Y. Giustina conducted a partnership business in the state of Oregon. After July 1, 1948, the partnership was conducted under the name of Giustina Bros. The wives were not members of the partnership.

On March 4, 1948, the Forest Service, United States Department of Agriculture,…

2Cases cited69 opinions

  1. Lynch v. United StatesSupreme Court of the United States · 1934
  2. United States v. Trans-Missouri Freight Assn.Supreme Court of the United States · 1897
  3. United States v. County of AlleghenySupreme Court of the United States · 1944
  4. Grace v. American Central InsuranceSupreme Court of the United States · 1883
  5. Dermott v. JonesSupreme Court of the United States · 1865

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3Cited by20 opinions

  1. Merrill v. Abbott (In Re Independent Clearing House Co.)District Court, D. Utah · 1987
  2. Paul E. Dorman and Wineta E. Dorman v. United StatesCourt of Appeals for the Ninth Circuit · 1961
  3. Mitsui & Co. v. Puerto Rico Water Resources AuthorityDistrict Court, D. Puerto Rico · 1981
  4. Union Bag-Camp Paper Corporation v. The United StatesUnited States Court of Claims · 1963
  5. Harold Barclay and Dorothy Barclay v. The United States. Philip Dahl and Dorothy Dahl v. The United StatesUnited States Court of Claims · 1964

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