Legal Opinion
Rosenberg v. United States
District Court, E.D. Missouri
Decided January 30, 1969No. 67 C 225(1)PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
HARPER, Chief Judge.
This is a suit for income tax refund, with jurisdiction founded upon 28 U.S. C.A. § 1346(a) (1). Originally instituted by Dan and Mary Rosenberg, pursuant to Rule 25 upon the untimely death of the taxpayer Dan Rosenberg, the present parties were substituted and this action shall proceed in their favor. In view of the fact that the suit deals solely with the income and earnings of Dan Rosenberg for the tax years 1959, 1960 and 1961, all of the references, including the word plaintiff, shall refer to him. Mary Rosenberg was joined as party plaintiff only…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Acer Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
- United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
- Helvering v. GordonCourt of Appeals for the Eighth Circuit · 1937
- Loose v. United StatesCourt of Appeals for the Eighth Circuit · 1934
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3Cited by5 opinions
- John E. Byrne and Nellie A. Byrne v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1971
- Laurel Hill Cemetery Ass'n v. United StatesDistrict Court, E.D. Missouri · 1977
- Mary Rosenberg and David Rosenberg, Co-Executors of the Estate of Dan Rosenberg, and Mary Rosenberg v. United StatesCourt of Appeals for the Eighth Circuit · 1970
- Liquid Asphalt Systems, Inc. v. United StatesDistrict Court, W.D. Missouri · 1982
- Bauer v. CommissionerUnited States Tax Court · 1973