Statements (62)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal case
|
| gptkbp:appeal |
District_Court
|
| gptkbp:applicationNumber |
No. 59-1214
|
| gptkbp:caseTypes |
civil
|
| gptkbp:citedBy |
283 F.2d 1
|
| gptkbp:controversy |
March 1960
|
| gptkbp:court |
gptkb:United_States_Court_of_Appeals
majority opinion dissenting opinion favor of taxpayer |
| gptkbp:decidedBy |
1960
three-judge panel |
| gptkbp:doctrine |
substantial compliance
|
| gptkbp:historicalEvent |
legal challenges
|
| gptkbp:homeGround |
tax assessment
taxpayer claims |
| https://www.w3.org/2000/01/rdf-schema#label |
Hastie v. United States
|
| gptkbp:impact |
tax regulations
taxpayer advocacy taxpayer litigation |
| gptkbp:is_involved_in |
gptkb:United_States
Hastie |
| gptkbp:judges |
gptkb:Judge_Burger
gptkb:Judge_Danaher Judge McGowan |
| gptkbp:jurisdiction |
federal
|
| gptkbp:legal_principle |
burden of proof
tax liability |
| gptkbp:legal_representation |
U.S. Attorney
tax deductions Hastie's_attorney |
| gptkbp:legalStatus |
federal tax law
IRS_regulations |
| gptkbp:notableFeature |
financial records
legal precedents financial disclosures taxpayer obligations taxpayer compliance federal tax policy taxpayer rights advocacy taxpayer protections taxpayer appeals IRS audits IRS enforcement tax law evolution F.2d tax compliance standards tax dispute taxpayer defenses taxpayer litigation rights taxpayer responsibilities |
| gptkbp:outcome |
closed
legal precedent reversed tax refund legal victory revenue ruling |
| gptkbp:precedent |
gptkb:Cohen_v._United_States
tax law interpretation |
| gptkbp:relatedPatent |
gptkb:United_States_v._Janis
|
| gptkbp:significance |
taxpayer rights
|
| gptkbp:voiceCast |
oral argument
|