State of Iowa v. Christopher Craig Thompson

How courts have described this case

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

• noting that Federal taxes are due and owing, and constitute a liability, at the close of the taxable year
• regardless of when Federal taxes are actually assessed, taxes are due and owing, and constitute a liability, no later than the date the tax return for the particular period is required to be filed
• liable on last day of tax year
• included additions to tax for fraud

Source: CourtListener parenthetical corpus (CC0).