Irving Loeb Goldberg
How Judge Goldberg rules, drawn from 32 signed orders. Every observation links to the order it came from.
Judge Goldberg no longer hears cases. This profile is preserved as a historical record of how they ruled here.
About Judge Goldberg
Irving Loeb Goldberg was a judge of the United States Court of Appeals for the Fifth Circuit. Appointed by President Lyndon B. Johnson, Judge Goldberg received a commission on July 22, 1966. Judge Goldberg assumed senior status on January 31, 1980 and served until death on February 11, 1995.
How Judge Goldberg decides
Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.
What persuades
In the Burge estate-tax appeal, he declined to import old conveyancing terminology into the marital-deduction statute.
“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.”
In Portillo's tax appeal, he reversed the unreported-income deficiency because the government did not substantiate the alleged cash payments.
“the deficiency determination is clearly arbitrary and erroneous.”
In Seaboard Coast Line's indemnity dispute, he affirmed summary judgment because an earlier Florida judgment barred relitigation of the same cause of action.
“We therefore conclude that the causes of action were the same.”
Procedural preferences
In Dixon's habeas appeal, he reversed denial without a hearing because the state proceedings had not adequately considered some of the petitioner's claims.
“We have independently studied the record, and finding that some of petitioner's claims have not been adequately considered in any previous proceeding, we reverse and remand.”
In Texas Commercial's tortious-interference appeal, he affirmed judgment for the defendant on a different ground from the district court's reasoning.
“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.”
“it is therefore only appropriate that this Court declare that this case, insofar as it attempts to enjoin prospecting in Bankhead National Forest, is moot. ... It is therefore ordered that 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 here. If you're preparing for a matter, start from the court's current bench.