Legal Opinion
Mary Ruark v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 12, 1971No. 24913_1PublishedCited by 65 opinions
1Per curiam
Taxpayer, Mary Ruark, appeals from a judgment of the Tax Court holding her liable for tax deficiencies and additions assessed under the civil fraud provisions of 26 U.S.C. § 6653(b). The pertinent facts are not in dispute. From a rather modest beginning and equipped only with an eighth grade education taxpayer has spent most of her life working at various unskilled jobs; three marriages have contributed little to her economic well-being. In 1959 taxpayer purchased a small restaurant located in one of the older and less pretentious sections of Yakima, Washington. Her customers were migrant…
2Cases cited9 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Remmer v. United StatesCourt of Appeals for the Ninth Circuit · 1953
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
4 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- James Traficant, Jr. v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1989
- Charles Dodge Christine Y. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1993
- James L. Smith and Carolyn S. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
60 more not listed; retrieve them via the Exa API.