Statements (66)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legal_case
|
| gptkbp:bfsLayer |
6
|
| gptkbp:bfsParent |
gptkb:United_States_v._Hatter
|
| gptkbp:case_types |
tax law
appealed from lower court 99-1234 documented in legal databases involved tax refund claims tax refund case |
| gptkbp:championship |
8-1
|
| gptkbp:controversy |
dissenting opinion details
|
| gptkbp:court |
gptkb:Washington,_D._C.
majority opinion details |
| gptkbp:date |
March 20, 2001
|
| gptkbp:decided_by |
gptkb:United_States_Supreme_Court
June 21, 2001 |
| gptkbp:docket_number |
00-1234
|
| gptkbp:effective_date |
June 21, 2001
|
| gptkbp:has_impact_on |
taxpayer obligations
|
| https://www.w3.org/2000/01/rdf-schema#label |
Hatter v. United States
|
| gptkbp:impact |
taxpayer rights
|
| gptkbp:is_cited_in |
cited in legal opinions
532 U. S. 557 referenced in legal literature cited in tax law cases |
| gptkbp:is_involved_in |
gptkb:Hatter
gptkb:United_States |
| gptkbp:judging_criteria |
judgment issued by Supreme Court
|
| gptkbp:judicial_review |
Supreme Court review
subject to judicial review |
| gptkbp:legal_issue |
federal tax law
tax refund equitable relief influenced tax policy federal tax law framework context of federal tax law involves legal issues of tax refunds involves legal principles of tax law |
| gptkbp:legal_representation |
Hatter's attorney
U. S. government attorney analyzed tax refund claims |
| gptkbp:legislation |
gptkb:Internal_Revenue_Code
|
| gptkbp:notable_event |
gptkb:United_States_v._Hatter
|
| gptkbp:outcome |
gptkb:majority_opinion
affirmed lower court ruling analyzed by legal scholars dissenting opinion impact on tax law studied in law schools favorable to taxpayer important tax case related to tax legislation affects future tax cases analyzed for implications ruled in favor of Hatter relevant to tax law discussions summary of case outcome resolved tax dispute ruled on tax issues taxpayer received refund |
| gptkbp:precedent |
tax law cases
established precedent Hatter precedent |
| gptkbp:public_perception |
gptkb:Justice_Ruth_Bader_Ginsburg
gptkb:Justice_Clarence_Thomas |
| gptkbp:significance |
clarified tax refund procedures
|