Irving Loeb Goldberg
Judge Goldberg no longer hears cases. This profile is preserved as a historical record of how they ruled.
How Judge Goldberg decides
Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.
What persuades
Reads tax and other statutes purposively and pragmatically rather than through dated formal terminology.
“Preferring that a taxing statute be given a contemporary construction, we refuse to harken back to terms and terminologies whose origins are far removed from the modern phenomenon of estate taxation.”
Demands a factual foundation from the government before sustaining a tax deficiency assessment.
“the deficiency determination is clearly arbitrary and erroneous.”
Gives strong weight to finality doctrines such as res judicata.
“Res judicata is a principle of peace.”
Procedural preferences
Reverses when state courts short-circuit the fact-finding that a habeas claim requires.
“Reversed and remanded with instructions.”
Will affirm on an independent ground when he disagrees with the trial court's rationale.
“Under a different rationale, we affirm the ruling for FCC.”
Signed rulings
A grounded sample of orders signed by this judge, with the verbatim dispositive language.
“Parkerson, thus immunized by the antibodies of the Statute of Frauds and the parol evidence rule, survives the ravages of the plaintiff's complaint.”
“Being of the opinion that the doctrine of res judicata bars such relitigation, we affirm.”
“The decision of the trial court is affirmed and the case remanded to that court for proceedings on the merits.”
“The district court was therefore correct in granting summary judgment, and its decision is affirmed.”
“grant the Board’s petition for enforcement of its order. Enforced.”
“the court below correctly held that the marital deduction to which the taxpayers are entitled is limited to $40,000, and the judgment of the district court is accordingly Affirmed.”
“The lower court’s granting of the Foundation’s motion for summary judgment is affirmed.”
“we find that jurisdiction was established, and we reverse and remand to the district court for further proceedings.”
“We are in complete agreement with both rulings and we affirm.”
“Reversed and remanded with instructions.”
“insofar as the District Court dismissed appellant’s complaint without prejudice, we affirm.”
“The decision of the district court with respect to the claim of prejudicial pretrial photographic identification is affirmed.”
A historical record
Judge Goldberg no longer hears cases. This profile stays available as a record of how they ruled. If you're preparing for a matter, start from the court's current bench.