|
gptkbp:instance_of
|
gptkb:legal_case
|
|
gptkbp:appeals_to
|
gptkb:United_States_District_Court
varies by case
|
|
gptkbp:case_number
|
varies by case
|
|
gptkbp:case_outcome
|
varies by case
|
|
gptkbp:case_significance
|
varies by case
|
|
gptkbp:court
|
gptkb:United_States_Tax_Court
|
|
gptkbp:date
|
varies by case
|
|
gptkbp:decided_by
|
gptkb:Judge
|
|
gptkbp:effective_date
|
varies by case
|
|
gptkbp:evidence_required
|
varies by case
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Petitioner vs. Commissioner of Internal Revenue
|
|
gptkbp:impact
|
gptkb:tax_policy
|
|
gptkbp:involved_parties
|
Petitioner
Commissioner of Internal Revenue
|
|
gptkbp:irsaudit
|
varies by case
|
|
gptkbp:irsauthority
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:irsenforcement
|
varies by case
|
|
gptkbp:irsprocedures
|
varies by case
|
|
gptkbp:is_cited_in
|
varies by case
|
|
gptkbp:is_debated_in
|
varies by case
|
|
gptkbp:is_standardized_by
|
substantial authority
|
|
gptkbp:jurisdiction
|
federal
|
|
gptkbp:legal_costs
|
varies by case
|
|
gptkbp:legal_framework
|
federal tax law
|
|
gptkbp:legal_issue
|
tax liability
|
|
gptkbp:legal_outcome
|
varies by case
|
|
gptkbp:legal_principle
|
burden of proof
|
|
gptkbp:legal_representation
|
varies by case
|
|
gptkbp:outcome
|
varies by case
|
|
gptkbp:precedent
|
varies by case
|
|
gptkbp:publication_year
|
varies by case
|
|
gptkbp:related_cases
|
varies by case
|
|
gptkbp:settlement_options
|
varies by case
|
|
gptkbp:social_issues
|
varies by case
|
|
gptkbp:subject_matter
|
tax law
|
|
gptkbp:tax_court_rules
|
varies by case
|
|
gptkbp:taxpayer_appeal_rights
|
varies by case
|
|
gptkbp:taxpayer_assistance
|
varies by case
|
|
gptkbp:taxpayer_obligations
|
varies by case
|
|
gptkbp:taxpayer_representation
|
varies by case
|
|
gptkbp:type_of
|
gptkb:Internal_Revenue_Code
|
|
gptkbp:bfsParent
|
gptkb:T._C._Memo_2018-16
|
|
gptkbp:bfsLayer
|
7
|