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).

Cited by

5 cases in this archive cite this case.

• United States v. Coplan
  Second Circuit· 2012-11-29· cited 199×
• Mallo v. Internal Revenue Service (In Re Mallo)
  Tenth Circuit· 2014-12-29· cited 49×
• United States v. Davis
  Second Circuit· 2012-08-08· cited 32×
• Robidoux v. O'BRIEN
  First Circuit· 2011-06-28· cited 23×
• United States v. Jung Joo Park
  E.D. Illinois· 2019-05-24· cited 19×

Cites

8 cases in this archive are cited by this case.

• Gerstein v. Pugh
  Supreme Court· 1975-02-18· cited 4,350×
• Kalina v. Fletcher
  Supreme Court· 1997-12-10· cited 1,173×
• Unnamed case
  Eighth Circuit· 1992-12-04· cited 157×
• United States v. Lorin G. Sloan
  Seventh Circuit· 1991-09-10· cited 107×
• United States v. Schubert E. Mundt
  Sixth Circuit· 1994-07-11· cited 91×
• United States v. Ben J. Slutsky and Julius Slutsky, D/B/A \The Nevele\
  Second Circuit· 1973-09-24· cited 60×
• United States v. Alan D. Cooper
  Seventh Circuit· 1999-04-23· cited 46×
• United States v. Ellett
  Second Circuit· 2008-05-23· cited 6×