Legal Opinion
Ruth E. Urban v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided May 13, 1992No. 91-70526PublishedCited by 23 opinions
1Per curiam
Ruth E. Urban appeals pro se the tax court’s order granting the Commissioner of Internal Revenue’s (“CIR”) motion for judgment on the pleadings. We have jurisdiction pursuant to 26 U.S.C. § 7482(a) and affirm the tax court’s decision. 1
I
Standard of Review
Whether the tax court’s judgment on the pleadings was proper is a question of law which we review de novo. See Grimes v. Commissioner, 806 F.2d 1451, 1453 (9th Cir.1986).
II
Merits
Urban does not dispute that she earned wages during the tax year in question, 1984, nor does she allege that the CIR made any computing errors in calculating the…
2Cases cited9 opinions
- Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- John A. Grimes v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Joshua Stonecipher v. William E. BrayCourt of Appeals for the Ninth Circuit · 1981
- Leslie E. Knighten v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Robin Orr v. Bank of America, Nt & SaCourt of Appeals for the Ninth Circuit · 2002
- Harper v. CommissionerUnited States Tax Court · 1992
- United States v. K.T. Derr, Chairman of Chevron CorporationCourt of Appeals for the Ninth Circuit · 1992
- Frank Tavano v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Selgas v. CommissionerCourt of Appeals for the Fifth Circuit · 2007
18 more not listed; retrieve them via the Exa API.