United States v. Drachenberg

How courts have described this case

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

• rejecting as frivolous argument that the district court lacked jurisdiction because the defendant was a citizen of New York
• “A tax deficiency arises by operation of law on the date a tax return is due but not filed; no formal demand or assessment is required.”

Source: CourtListener parenthetical corpus (CC0).