United States v. Erwin R. Wunder

How courts have described this case

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

• explaining that where “the record is adequate to assess the merits of the defendant’s allegations, some courts will consider them”
• explaining that where “the record is adequate to assess the merits of the defendant’s allegations, some courts will consider them”
• rejecting claim of a PRA violation and affirming conviction for failing to file a return
• \Defendant was not convicted of violating a regulation but of violating a statute which required him to file an income tax return.\
• Regulations do not need OMB control number because the requirement to file a tax return is mandated by statute and not by regulation; the PRA does not apply to the statutory requirement, but only to the forms themselves, which contained the appropriate numbers

Source: CourtListener parenthetical corpus (CC0).