Statements (66)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
court case
|
| gptkbp:applicationNumber |
Docket No. 1
|
| gptkbp:caseOutcome |
tax refund granted
Sickles was awarded a tax refund. affected taxpayer rights. analyzed for its legal implications. influenced legal frameworks. set a standard for future tax cases. Sickles'_claim_was_validated. influenced_IRS_practices. |
| gptkbp:caseTypes |
civil case
No. 1, 1897 documented in legal texts. referenced in legal discussions. |
| gptkbp:court |
gptkb:Washington,_D.C.
unanimous decision. ruled on tax refund eligibility. |
| gptkbp:date |
December 1896
March 2, 1897 |
| gptkbp:decidedBy |
gptkb:United_States_Supreme_Court
March 2, 1897 |
| gptkbp:firstClaim |
influenced_IRS_regulations.
|
| gptkbp:hasLegalEvent |
impact on future tax cases.
|
| gptkbp:historicalContext |
related to the taxation of war damages.
|
| gptkbp:historicalEvent |
part_of_U.S._legal_history.
part_of_U.S._tax_law_evolution. |
| gptkbp:historicalSignificance |
notable_in_U.S._legal_history.
|
| https://www.w3.org/2000/01/rdf-schema#label |
Sickles v. United States
|
| gptkbp:impact |
influenced future tax cases
|
| gptkbp:involved |
gptkb:United_States
gptkb:Daniel_Sickles |
| gptkbp:judges |
gptkb:Justice_David_J._Brewer
reviewed_by_Supreme_Court. |
| gptkbp:jurisdiction |
federal jurisdiction
|
| gptkbp:legalStatus |
taxpayer rights
tax refund Sickles received compensation. Sickles represented by attorney established taxpayer rights. United_States_represented_by_Solicitor_General post-Civil_War_tax_laws |
| gptkbp:notableFeature |
often studied in law schools.
169 U.S. 78 analyzed under tax law. cited in tax law literature. documented in legal archives. first case involving a tax refund claim. important in tax law history. relevant for tax law practitioners. judgment_favored_Sickles. |
| gptkbp:outcome |
ruled in favor of Sickles
|
| gptkbp:precedent |
tax law cases
taxpayer's right to claim refunds. |
| gptkbp:relatedPatent |
gptkb:United_States_v._McGowan
context of post-war taxation. tax deductions for losses. |
| gptkbp:significance |
established precedent for tax deductions
|
| gptkbp:team |
analyzed for its implications.
established important legal precedent. Sickles' tax refund was upheld. details of its significance in law. details of the ruling are significant. important for tax law evolution. part of the legal framework for tax law. related to tax legislation. significant impact on tax law. |