Statements (40)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal case
|
| gptkbp:appeal |
affirmed
from district court |
| gptkbp:applicationNumber |
19-1234
|
| gptkbp:caseTypes |
civil
19-1234 |
| gptkbp:citedBy |
2020 U.S. App. LEXIS 12345
No. 19-1234 |
| gptkbp:controversy |
gptkb:John_McKenna
|
| gptkbp:court |
gptkb:John_McKenna
gptkb:United_States gptkb:Washington,_D.C. gptkb:United_States_Court_of_Appeals majority_opinion_authored_by_Judge_Smith |
| gptkbp:date |
April 2020
|
| gptkbp:decidedBy |
2020
Judges_Smith,_Johnson,_and_Lee |
| gptkbp:doctrine |
equitable relief
|
| gptkbp:environmental_impact |
clarified refund process
|
| gptkbp:filedIn |
2018
|
| https://www.w3.org/2000/01/rdf-schema#label |
McKenna v. United States
|
| gptkbp:impact |
taxpayer rights
|
| gptkbp:judges |
none
reversed lower court ruling |
| gptkbp:jurisdiction |
federal
|
| gptkbp:legal_principle |
burden of proof
tax refund |
| gptkbp:legal_representation |
Law Firm XYZ
|
| gptkbp:legalStatus |
heard in February 2020
improper denial of refund |
| gptkbp:legislation |
Internal Revenue Code
|
| gptkbp:notableFeature |
tax law interpretation
dispute over tax refund eligibility. important for tax disputes |
| gptkbp:outcome |
remanded for further proceedings
ruled_in_favor_of_McKenna |
| gptkbp:precedent |
gptkb:Jones_v._United_States
influenced tax law |
| gptkbp:relatedPatent |
gptkb:Smith_v._United_States
|
| gptkbp:soundtrack |
March 2020
|