Maruska v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that a claim replete with zeros in response to all inquiries 'was a nullity and, with no properly executed tax return filed, [plaintiff's] ostensible refund claim is rendered inoperative as well.'
• “The Plaintiffs’ return, replete with zeros in responses to all inquiries—except the amount of refund claimed—and containing no recitation of the Plaintiffs’ wages or other income, is not a return for purposes of the tax laws.”
• “The 8 Plaintiffs’ return, replete with zeros in responses to all inquiries—except the 9 amount of refund claimed—and containing no recitation of the Plaintiffs' wages 10 or other income, is not a return for purposes of the tax laws.”

Source: CourtListener parenthetical corpus (CC0).