Statements (58)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal case
|
| gptkbp:applicationNumber |
73-1640
|
| gptkbp:caseTypes |
No. 73-1640
|
| gptkbp:citedBy |
486 F.2d 1044
|
| gptkbp:court |
gptkb:Washington,_D.C.
gptkb:United_States_Court_of_Appeals |
| gptkbp:date |
April 1974
June 1974 |
| gptkbp:decidedBy |
1974
|
| gptkbp:gameFeatures |
gptkb:Schroeder
gptkb:United_States |
| https://www.w3.org/2000/01/rdf-schema#label |
Schroeder v. United States
|
| gptkbp:impact |
taxpayer rights
tax litigation IRS_procedures |
| gptkbp:judges |
gptkb:Judge_Leventhal
gptkb:Judge_Wilkey Judge McGowan |
| gptkbp:jurisdiction |
federal jurisdiction
|
| gptkbp:legal_principle |
burden of proof
tax refund |
| gptkbp:legal_representation |
defendant's attorney
plaintiff's attorney |
| gptkbp:legalStatus |
administrative law
tax law interpretation federal tax policy |
| gptkbp:notableFeature |
influenced future tax cases
established legal standards important tax case clarified tax law addressed tax refund delays affected taxpayer compliance affected taxpayer litigation rights analyzed tax assessment procedures analyzed tax liability disputes considered taxpayer documentation discussed implications for tax policy discussed tax law clarity discussed tax refund eligibility discussed taxpayer obligations examined tax compliance issues highlighted legal standards for tax refunds highlighted taxpayer rights influenced tax refund claims informed tax policy debates precedent for tax disputes reviewed tax appeal processes reviewed tax refund processes shaped IRS enforcement policies shaped tax litigation strategies evaluated_IRS_audit_practices examined_IRS_authority examined_IRS_decision-making_processes influenced_IRS_regulations |
| gptkbp:outcome |
affirmed
|
| gptkbp:precedent |
tax law
|
| gptkbp:relatedPatent |
gptkb:United_States_v._McGowan
gptkb:United_States_v._Janis |