Statements (55)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legal_case
|
| gptkbp:case_types |
high
civil case appealed from district court 18-1234 tax refund dispute presented by both parties |
| gptkbp:court |
gptkb:Washington,_D._C.
three-judge panel |
| gptkbp:date |
March 15, 2018
|
| gptkbp:decided_by |
gptkb:legal_case
|
| gptkbp:effective_date |
June 1, 2018
|
| gptkbp:historical_debate |
held in April 2018
|
| https://www.w3.org/2000/01/rdf-schema#label |
Mc Kenna v. United States
|
| gptkbp:impact |
taxpayer rights
|
| gptkbp:is_cited_in |
123 F.3d 456
|
| gptkbp:is_standardized_by |
reasonable basis
|
| gptkbp:judges |
three judges
|
| gptkbp:judging_criteria |
judgment in favor of Mc Kenna
|
| gptkbp:judicial_review |
gptkb:battle
|
| gptkbp:jurisdiction |
federal
|
| gptkbp:legal_issue |
IRS regulations
burden of proof federal tax law tax refund improper denial of refund focused on tax law taxpayer burden of proof taxpayer eligibility |
| gptkbp:legal_representation |
represented by legal counsel
Mc Kenna's attorney |
| gptkbp:notable_event |
gptkb:Smith_v._United_States
|
| gptkbp:outcome |
unanimous
reversal influenced future tax cases reversed lower court ruling in favor of taxpayer published opinion reviewed by appellate court tax refund awarded important tax case refund granted details of refund process favor of Mc Kenna reimbursement ordered |
| gptkbp:precedent |
tax law interpretation
tax refund claims established tax refund process |
| gptkbp:propulsion |
gptkb:United_States
Mc Kenna |
| gptkbp:public_perception |
gptkb:Judge_Smith
Judge Johnson |
| gptkbp:year |
gptkb:2018
|
| gptkbp:bfsParent |
gptkb:Joseph_Mc_Kenna
|
| gptkbp:bfsLayer |
5
|