United States Ninth Circuit
Rubin v. US, 16-56633
Revived a taxpayer's claims for a refund for certain past tax years, concluding that he satisfied the requirement that the shareholder of an S corporation whose tax return includes entries that are inconsistent with the return filed by the corporation must file a statement identifying the inconsistency. Reversed in part a judgment on the pleadings, in this case involving a corporate bankruptcy.
Appellate Information
- Decided
- Published 2018/09/24
Judges
- Clifton
Court
- United States Ninth Circuit