United States Ninth Circuit

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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


  • Clifton


  • United States Ninth Circuit


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