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Ginsberg v. W. Tomlinson

United States Court of Appeals, Fifth Circuit
Mar 19, 1968
393 F.2d 136 (5th Cir. 1968)

Opinion

No. 24924.

March 19, 1968.

Sidney A. Soltz, Miami, Fla., for appellants.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, John M. Brant, Burton Berkley, Attys., Dept. of Justice, Washington, D.C., William A. Meadows, Jr., U.S. Atty., Robert L. Steuer, Asst. U.S. Atty., Miami, Fla., John P. Burke, Attorney, Department of Justice, Washington, D.C., for appellee.

Before TUTTLE and GOLDBERG, Circuit Judges, and HOOPER, District Judge.


It appearing that the prior decision of the Tax Court is res adjudicata as to the calendar year 1947, and that the findings of the Tax Court that the sum of $16,865.00 was fraudulently paid over to taxpayer and his brother equally, relates entirely to amounts of unreported income for the years January through November, 1948, there was no substantial issue of fact to withstand motion for summary judgment.

As to Mrs. Ginsberg's claim, there was no effort by her to show that the fraud penalty was paid by any of her funds. See Tomlinson v. Lefkovitz, 5 Cir., 334 F.2d 262.

The judgment is

Affirmed.


Summaries of

Ginsberg v. W. Tomlinson

United States Court of Appeals, Fifth Circuit
Mar 19, 1968
393 F.2d 136 (5th Cir. 1968)
Case details for

Ginsberg v. W. Tomlinson

Case Details

Full title:Sydney GINSBERG and Anna Ginsberg, Deceased, Sydney Ginsberg, Executor…

Court:United States Court of Appeals, Fifth Circuit

Date published: Mar 19, 1968

Citations

393 F.2d 136 (5th Cir. 1968)

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