Ruble v. US GOVERN., DEPT. OF TREASURY, IRS

How courts have described this case

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

• because plaintiff's tax returns . . . included “a zero for her adjusted gross income, taxable income, and tax liability,” they were “not properly executed tax returns that could constitute a refund claim.”
• because 12 plaintiff’s tax returns and amended tax returns included “a zero for her adjusted 13 gross income, taxable income, and tax liability,” they were “not properly executed 14 tax returns that could constitute a refund claim.”
• “Courts, including the United States Supreme Court, have repeatedly held that a taxpayer may not maintain a suit for a refund of taxes unless a claim for a refund has been properly filed within the applicable time period.”

Source: CourtListener parenthetical corpus (CC0).