Properties (60)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal case
|
| gptkbp:caseTypes |
civil case
Docket No. 67-2000 |
| gptkbp:citedBy |
394 F.2d 1004
Hoffman_v._United_States,_394_F.2d_1004_(1968) |
| gptkbp:controversy |
1970
|
| gptkbp:court |
gptkb:United_States_Court_of_Appeals
affirmed tax assessments evidence of intent to evade taxes majority_opinion_written_by_Judge_Friendly upheld_IRS_regulations |
| gptkbp:date |
April 15, 1968
|
| gptkbp:decidedBy |
1970
|
| gptkbp:discusses |
discussed in law reviews
|
| gptkbp:doctrine |
substance over form doctrine
|
| gptkbp:gameFeatures |
gptkb:United_States
Hoffman |
| gptkbp:historicalEvent |
appealed from a lower court ruling
|
| https://www.w3.org/2000/01/rdf-schema#label |
Hoffman v. United States
|
| gptkbp:impact |
influenced future tax evasion cases
influenced_IRS_auditing_practices |
| gptkbp:judges |
gptkb:Chief_Judge_Lumbard
gptkb:Judge_Friendly gptkb:Judge_Waterman none reviewed_by_the_Supreme_Court |
| gptkbp:legal_principle |
tax evasion
burden of proof on the taxpayer |
| gptkbp:legal_representation |
government attorney
examined tax avoidance strategies Hoffman's_attorney |
| gptkbp:legislation |
Internal Revenue Code
|
| gptkbp:location |
gptkb:New_York
|
| gptkbp:notableFeature |
analyzed by legal scholars
available in legal databases important for tax law interpretation set precedent for future tax cases recorded in legal archives summarized in legal textbooks analyzed in tax law courses critical for understanding tax evasion laws frequently cited in tax law cases impacted taxpayer reporting obligations important for tax compliance discussions important for tax law practitioners. part of tax law jurisprudence relevant for tax law students relevant for tax policy debates shaped IRS enforcement strategies |
| gptkbp:outcome |
affirmed the lower court's decision
established taxpayer responsibilities taxpayer liability confirmed taxpayer's appeal denied reinforced_IRS's_audit_powers upheld_IRS's_authority |
| gptkbp:precedent |
established standards for tax liability
Hoffman_v._United_States,_394_F.2d_1004_(1968) |
| gptkbp:relatedPatent |
gptkb:United_States_v._McGowan
|
| gptkbp:significance |
clarified tax reporting requirements
|
| gptkbp:social_responsibility |
taxpayers must maintain accurate records
|