United States v. D'Avanza

How courts have described this case

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

• presuming that when Congress used the term “offer in compromise” in 11 U.S.C. § 507(a
• held that debtor’s untimely mailed tax returns were not “filed” until such returns were received by the IRS

Source: CourtListener parenthetical corpus (CC0).