Estate of Wien v. C.I.R.

File — Folder: 4

Identifier: Folder 4

Staff Only

No. 27,828: 441 F.2d 32 (1971) Opinion of Judge Goldberg. Judge Tuttle, originally assigned to write the opinion in this case, circulated a proposed opinion to affirm -- then a revised draft to the same effect. Judge Goldberg disagreed with Judge Tuttle's approach and submitted for consideration a memorandum setting forth his views. The court called for additional briefs. Judge Wisdom then agreed with Judge Goldberg's position. Judge Tuttle attempted to write the majority opinion along the lines suggested by the Goldberg memorandum, but abandoned the effort in favor of a dissent. Judge Goldberg wrote for the majority. Judge Wisdom considered filing a concurring opinion, but in the end concurred in the opinion of Judge Goldberg. Includes proposed opinion of Judge Tuttle; TLS of Judge Tuttle on his proposed opinion; revised opinion of Judge Tuttle; TLS of Judge Tuttle on the revised draft; twice revised opinion of Judge Tuttle: and, TLS of Judge Tuttle on his twice revised opinion. Also includes memorandum of Judge Goldberg on the merits and the proposed opinion of Judge Tuttle; TLS of Judge Goldberg on his memorandum; and, holograph notes of Judge Wisdom on the Tuttle and Goldberg positions. And includes TLS (2) of Judge Tuttle on the positions of the judges and the opinion to be written; and TLS (and draft TL) of Judge Wisdom on the merits. And includes TLS of Judge Tuttle on his dissenting opinion; and, draft concurring opinion of Judge Wisdom.