Elyse Ruth v. Commissioner of Internal Revenue Service

962 F.2d 14 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Elyse RUTH, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70324. United States Court of Appeals, Ninth Circuit. Submitted May 4, 1992. * Decided May 6, 1992. Before ALARCON, WILLIAM A. NORRIS and O'SCANNLAIN, Circuit Judges. 1 MEMORANDUM ** 2 Elyse Ruth appeals a United States Tax Court decision that she has a tax deficiency for 1983 in the amount of $831. Ruth argues that she met her burden of proving that the income in question was not taxable. Ruth also contends that the Commissioner of Internal Revenue ("Commissioner") should be equitably estopped from collecting the tax deficiency. We affirm. 3 * The Commissioner determined that Ruth had failed to report $4,421.80 in interest income in 1983, leading to a tax deficiency of $831.00. Before the Tax Court, Ruth stipulated that such interest income had indeed been paid to her from three bank accounts, 1 and that she…