The following excerpt is from In re Brustman, 217 BR 828 (Bankr. C.D. Cal. 1997):
In United States v. Lambrakis, 1994 WL 544289 (E.D.N.Y. Sept.27, 1994), the taxpayer was indicted for willfully failing to file a personal income tax return. In order to have the charge dismissed as untimely, the taxpayer asserted that his original application for an automatic filing extension was a nullity because he failed to estimate properly and reasonably his tax liability. The district court rejected the taxpayer's argument stating:
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