Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:court_cases
|
| gptkbp:appeals_to |
yes
|
| gptkbp:case_number |
gptkb:T._C._Memo_2018-16
|
| gptkbp:case_types |
tax law case
|
| gptkbp:court |
gptkb:Washington,_D._C.
|
| gptkbp:decided_by |
gptkb:United_States_Tax_Court
|
| https://www.w3.org/2000/01/rdf-schema#label |
Hernandez v. Commissioner
|
| gptkbp:impact_on_taxpayers |
clarifies tax deduction rules
|
| gptkbp:involved_parties |
gptkb:Hernandez
Commissioner of Internal Revenue |
| gptkbp:is_cited_in |
gptkb:T._C._Memo_2018-16
|
| gptkbp:judged_by |
February 5, 2018
|
| gptkbp:legal_issue |
tax deductions
|
| gptkbp:legal_principle |
substantiation of expenses
|
| gptkbp:outcome |
taxpayer's deductions were denied
|
| gptkbp:precedent |
influences future tax cases
|
| gptkbp:related_cases |
gptkb:Gonzalez_v._Commissioner
|
| gptkbp:year |
gptkb:2018
|
| gptkbp:bfsParent |
gptkb:Walz_v._Tax_Commission
|
| gptkbp:bfsLayer |
5
|