Legal Opinion

Elyse Ruth v. Commissioner of Internal Revenue Service

Court of Appeals for the Ninth Circuit

Decided May 6, 1992No. 91-70324Unpublished

1Opinion of the Court

962 F.2d 14

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.

Elyse RUTH, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 91-70324.

United States Court of Appeals, Ninth Circuit.

Submitted May 4, 1992.*

Decided May 6, 1992.

Before ALARCON, WILLIAM A. NORRIS and O'SCANNLAIN, Circuit Judges.

1

MEMORANDUM**

2

Elyse Ruth appeals a United States Tax Court…

2Cases cited7 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
  3. Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
  4. Gregory W. McKay v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
  5. P.R. Farms, Inc. v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987

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