Jesse A. Ruf Angela K. Ruf v. Commissioner Internal Revenue Service, Lumber City Corp., Successor in Interest to Neiman-Reed Lumber & Supply Company, Inc. v. Commissioner Internal Revenue Service

57 F.3d 1078 75 A.F.T.R.2d 95 -2501, 95-2 USTC P 50,331 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Jesse A. RUF; Angela K. RUF, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. LUMBER CITY CORP., Successor in interest to Neiman-Reed Lumber & Supply Company, Inc., Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Nos. 93-70811, 93-70812. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 5, 1995. Decided May 26, 1995. 1 Before: D.W. NELSON and CANBY, Circuit Judges, and TANNER, * District Judge. 2 MEMORANDUM ** 3 Jesse Ruf appeals the Tax Court's determination that he is liable for additions to tax for negligence and for substantial under-reporting of income under sections 6653(a) and 6661, respectively, of the tax code. Ruf's business, Lumber City Corporation, also appeals the Tax Court's disallowance of its deductions for "consultant fees" to shareholders, and the…