Statements (59)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal case
|
| gptkbp:caseOutcome |
Analysis of tax implications
Influenced future tax legislation Judicial outcome favorable to taxpayer Tax refund granted Tax refund process clarified Taxpayer received refund |
| gptkbp:caseTypes |
No. 1
Referenced in tax law studies |
| gptkbp:citedBy |
345 U.S. 57
|
| gptkbp:court |
gptkb:Washington,_D.C.
Reversed lower court ruling |
| gptkbp:decidedBy |
gptkb:Supreme_Court_of_the_United_States
March 1, 1948 |
| gptkbp:filedIn |
January 12, 1948
|
| gptkbp:historicalContext |
Post-World_War_II_tax_policy
|
| gptkbp:historicalEvent |
Appealed from lower court
|
| https://www.w3.org/2000/01/rdf-schema#label |
Bayard v. United States
|
| gptkbp:impact |
Influenced tax law cases
|
| gptkbp:judges |
gptkb:Justice_Hugo_Black
Taxpayer protections Dissent on tax interpretation Majority opinion published Reinforced taxpayer rights Supreme_Court_review Supreme_Court_ruling_upheld |
| gptkbp:keyPeople |
Unanimous decision
|
| gptkbp:legalStatus |
Attorney General
Taxation of income Clarified tax obligations Constitutional rights in taxation Due process in taxation Established taxpayer rights Tax law framework established Taxpayer victory |
| gptkbp:notableFeature |
Documented in legal archives
Used in law schools Cited in legal literature Detailed in legal reports Important tax law case Judicial analysis of tax law Relevant to tax law discussions Significant for tax law evolution Tax implications for individuals Reviewed_by_Supreme_Court |
| gptkbp:outcome |
In_favor_of_Bayard
|
| gptkbp:politicalAffiliation |
gptkb:United_States
gptkb:Bayard |
| gptkbp:politicalParty |
gptkb:Justice_Felix_Frankfurter
|
| gptkbp:precedent |
Tax law interpretation
Taxpayer rights |
| gptkbp:relatedPatent |
gptkb:United_States_v._Sullivan
Contextualized in tax law history Implications for future tax cases Influenced later tax cases |
| gptkbp:team |
Established important legal precedent
Impact on tax policy reforms Significant for taxpayer rights advocacy Summary of legal framework established |