Steinberger v. United States
Court of Appeals for the Ninth Circuit
1Opinion of the Court
MATHEWS, Circuit Judge.
The United States filed its bill of complaint against Robert Steinberger, Irwin Steinberger, and S. F. Berg, praying that certain assets received by them from Steinberger Bros. & Co., a corporation, be 'decreed to constitute a trust fund for the payment of a deficiency of $32,518.12 assessed to the corporation as income tax for the year 1921, and that they be held accountable therefor and ordered to pay the amount of said deficiency. While the suit was pending in the District Court, Berg died, and his executor, Wells Fargo Bank & Union Trust Company, was substituted as…
2Cases cited10 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Iowa Bridge Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Burnet v. Lexington Ice & Coal Co.Court of Appeals for the Fourth Circuit · 1933
- Nelson v. FergusonCourt of Appeals for the Third Circuit · 1932
- Taylor Oil & Gas Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
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3Cited by3 opinions
- First Nat. Bank of Greeley, Colo. v. United StatesCourt of Appeals for the Tenth Circuit · 1936
- United States v. AdamsCourt of Appeals for the Fifth Circuit · 1937
- United States v. CainDistrict Court, S.D. Mississippi · 1953