Sicherman v. Jelm (In Re Harvard Manufacturing Corp.)

How courts have described this case

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

• because failure to make deposits in a timely manner places the employer in a penalty position, a debtor’s tax debt is created when it fails to make timely deposits as required under IRS regulations

Source: CourtListener parenthetical corpus (CC0).