Holland v. United States (1954)
GPTKB entity
Statements (56)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
court case
|
| gptkbp:caseOutcome |
impact on taxpayer compliance standards
shaped future tax litigation significant for tax law interpretation important_for_IRS_operational_guidelines influenced_IRS_audit_procedures |
| gptkbp:caseTypes |
No. 1
civil case |
| gptkbp:citedBy |
348 U.S. 121
|
| gptkbp:court |
gptkb:Washington,_D.C.
5-4 ruling influenced tax evasion laws influenced tax policy reforms upheld_IRS_audit_findings |
| gptkbp:decidedBy |
gptkb:United_States_Supreme_Court
March 1, 1954 |
| gptkbp:filedIn |
January 12, 1954
|
| gptkbp:firstClaim |
tax enforcement practices
|
| gptkbp:historicalContext |
post-World_War_II_tax_policy
|
| https://www.w3.org/2000/01/rdf-schema#label |
Holland v. United States (1954)
|
| gptkbp:impact |
future tax evasion cases
|
| gptkbp:involved |
gptkb:United_States
gptkb:Holland |
| gptkbp:judges |
gptkb:Justice_Felix_Frankfurter
affirmed lower court's decision clarified tax liability standards dissent raised concerns about taxpayer rights Supreme_Court_review majority_opinion_emphasized_IRS_powers |
| gptkbp:legalStatus |
gptkb:U.S._Attorney_General
tax evasion burden of proof discussed in legal textbooks implications for tax compliance part of federal tax law framework Holland's_attorney established_IRS_authority_in_tax_matters upheld_IRS_authority |
| gptkbp:notableFeature |
analyzed in law reviews
analyzed in legal journals used in law school curricula important tax law case frequently referenced in tax law discussions important for understanding tax law enforcement often cited in tax law cases relevant to tax policy debates significant for tax law evolution used in tax law case studies |
| gptkbp:outcome |
ruled_in_favor_of_the_United_States
|
| gptkbp:politicalParty |
gptkb:Justice_William_O._Douglas
|
| gptkbp:precedent |
tax liability determination
|
| gptkbp:relatedPatent |
gptkb:United_States_v._McGowan
context of 1950s tax policy part of broader tax law history |
| gptkbp:relatedTo |
tax law
|
| gptkbp:significance |
established precedent for tax law
|