Burlington Northern & Santa Fe Railway Co. v. United States
GPTKB entity
Properties (52)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
court case
|
| gptkbp:applicationNumber |
00-1003
|
| gptkbp:caseOutcome |
tax refund granted
precedent for future cases influenced tax policy revenue implications for government tax deductions affirmed tax law interpretation refined tax liability clarified tax obligations defined tax refund eligibility established tax refund process clarified tax treatment of railroads established taxpayer obligations defined taxpayer rights reinforced |
| gptkbp:caseTypes |
tax case
00-1003 |
| gptkbp:citedBy |
532 U.S. 425
|
| gptkbp:court |
gptkb:Washington,_D.C.
unanimous decision affirmed lower court ruling |
| gptkbp:decidedBy |
gptkb:United_States_Supreme_Court
|
| gptkbp:filedIn |
2000-10-04
|
| gptkbp:historicalEvent |
appealed from lower court
|
| https://www.w3.org/2000/01/rdf-schema#label |
Burlington Northern & Santa Fe Railway Co. v. United States
|
| gptkbp:impact |
federal revenue
railroad industry tax practices |
| gptkbp:influencedBy |
previous tax rulings
|
| gptkbp:involved |
gptkb:United_States_government
gptkb:Burlington_Northern_&_Santa_Fe_Railway_Company |
| gptkbp:judges |
gptkb:Justice_Antonin_Scalia
majority opinion reversed and remanded dissenting opinion Supreme_Court_review |
| gptkbp:legal_representation |
tax implications for railroads
|
| gptkbp:legalStatus |
taxpayer rights
federal tax law tax liability interpretation of tax law law_firm_Mayer_Brown law_firm_Sidley_Austin |
| gptkbp:notableEvent |
Internal Revenue Code
|
| gptkbp:notableFeature |
important tax law case
|
| gptkbp:outcome |
ruled_in_favor_of_Burlington_Northern
|
| gptkbp:politicalParty |
gptkb:Justice_Ruth_Bader_Ginsburg
|
| gptkbp:precedent |
future tax cases
tax deductions for railroads |
| gptkbp:relatedPatent |
gptkb:United_States_v._New_Mexico
gptkb:Burlington_Northern_Railroad_Co._v._United_States |
| gptkbp:significance |
clarified tax obligations for railroads
|
| gptkbp:yearEstablished |
2001-01-08
|