Statements (55)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:court_cases
|
| gptkbp:appeals_to |
affirmed
|
| gptkbp:case_analysis |
tax liability
taxpayer's burden of proof |
| gptkbp:case_judicial_reasoning |
reasoning behind the decision
|
| gptkbp:case_legal_argument |
IRS interpretation
|
| gptkbp:case_legal_outcome_date |
April 12, 1994
|
| gptkbp:case_legal_standard |
clear and convincing evidence
|
| gptkbp:case_number |
appealed from district court
|
| gptkbp:case_outcome |
gptkb:majority_opinion
reversed lower court ruling tax refund granted dissenting opinion favorable ruling influenced tax refund claims |
| gptkbp:case_significance |
important for tax law
important tax case |
| gptkbp:case_types |
civil case
federal tax law |
| gptkbp:consequences |
taxpayer rights
implications for IRS practices |
| gptkbp:court |
gptkb:Denver,_Colorado
|
| gptkbp:decided_by |
gptkb:United_States_District_Court
|
| gptkbp:docket_number |
93-1234
|
| gptkbp:effective_date |
April 12, 1994
|
| https://www.w3.org/2000/01/rdf-schema#label |
Matsch v. United States
|
| gptkbp:involved_parties |
gptkb:United_States
Matsch |
| gptkbp:is_cited_in |
IRS regulations
35 F.3d 1301 |
| gptkbp:is_standardized_by |
substantial evidence
|
| gptkbp:judged_by |
April 12, 1994
revenue ruling |
| gptkbp:judges |
gptkb:Judge_Matsch
|
| gptkbp:judicial_review |
court's review of IRS decisions
|
| gptkbp:legal_context |
federal tax disputes
taxpayer litigation |
| gptkbp:legal_framework |
federal tax law framework
impact on taxpayer litigation taxpayer's claim upheld |
| gptkbp:legal_issue |
tax refund
taxpayer's rights |
| gptkbp:legal_outcome |
tax refund eligibility
|
| gptkbp:legal_principle |
burden of proof
|
| gptkbp:legal_representation |
government attorney
plaintiff's attorney analysis of tax refund claims |
| gptkbp:outcome |
ruled in favor of the taxpayer
|
| gptkbp:precedent |
tax law interpretation
precedent for future cases taxpayer burden of proof |
| gptkbp:related_cases |
gptkb:United_States_v._Janis
|
| gptkbp:year |
gptkb:1994
|
| gptkbp:bfsParent |
gptkb:Richard_P._Matsch
|
| gptkbp:bfsLayer |
6
|