Legal Opinion
Ruesch v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 27, 2022No. 20-3493-agPublishedCited by 5 opinions
1Opinion of the Court
20-3493-ag Ruesch v. Commissioner of Internal Revenue 1 UNITED STATES COURT OF APPEALS 2 FOR THE SECOND CIRCUIT 3 4 August Term, 2021 5 6 (Argued: November 23, 2021 Decided: January 27, 2022) 7 8 Docket No. 20-3493-ag 9 10 _____________________________________ 11 12 VIVIAN RUESCH, 13 14 Petitioner-Appellant, 15 16 v. 17 18 COMMISSIONER OF INTERNAL REVENUE, 19 20 Respondent-Appellee. 21 _____________________________________ 22 23 Before: 24 25 KEARSE, LOHIER, and LEE, Circuit Judges. 26 27 We are asked to consider whether the United States Tax Court (Lauber, 28 J.) properly dismissed the…
2Cases cited9 opinions
- Parella v. Retirement Board of the Rhode Island Employees' Retirement SystemCourt of Appeals for the First Circuit · 1999
- Comer v. CisnerosCourt of Appeals for the Second Circuit · 1994
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Butcher v. WendtCourt of Appeals for the Second Circuit · 2020
- Jirau-Bernal v. AgraitCourt of Appeals for the First Circuit · 1994
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Stafford v. Int'l Bus. MacHs. Corp.Court of Appeals for the Second Circuit · 2023
- Bank v. Consumer Tax Advocate, LLCDistrict Court, E.D. New York · 2025
- CrossBorder Solutions, Inc. n/k/a Exactera Inc. v. Macias, Gini, & OConnell, LLPDistrict Court, S.D. New York · 2023
- Italian Diplomatic Academy v. International Model United Nations Association, IncorporatedDistrict Court, S.D. New York · 2025
- Juca v. BanksCourt of Appeals for the Second Circuit · 2026