Holtvogt 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.

• “the amount required to be paid with the Form 4868 Application for Extension is a payment of tax owed, as a matter of law”
• “The use of the word ‘deposit’ alone is certainly not conclusive as no regulations or case law make it ‘talismanic’.”

Source: CourtListener parenthetical corpus (CC0).