Properties (59)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal case
|
| gptkbp:appeal |
no
|
| gptkbp:caseTypes |
tax refund awarded
12345-2005 |
| gptkbp:citedBy |
Smith_v._IRS,_2005-1_USTC_¶_50,_123
|
| gptkbp:claims |
business expenses
|
| gptkbp:court |
gptkb:United_States_Tax_Court
detailed analysis sufficient evidence taxpayer's evidence reasonable basis taxpayer's credibility Smith's_deductions_valid remanded_to_IRS reversed_IRS_decision |
| gptkbp:date |
April 15, 2005
|
| gptkbp:doctrine |
substantial authority
|
| gptkbp:duration |
1 year
|
| https://www.w3.org/2000/01/rdf-schema#label |
Smith v. IRS
|
| gptkbp:impact |
tax law interpretation
IRS_policy_changes |
| gptkbp:is_involved_in |
Smith,_IRS
|
| gptkbp:issue |
tax refund
|
| gptkbp:judges |
Smith's_statements
|
| gptkbp:jurisdiction |
federal
federal tax matters |
| gptkbp:lastProduced |
Smith_entitled_to_refund
|
| gptkbp:legal_principle |
burden of proof
deductible expenses IRS_to_reassess_claim |
| gptkbp:legal_representation |
lack of documentation
pro bono attorney Smith's_attorney IRS's_procedural_errors |
| gptkbp:legalEvent |
refund granted
|
| gptkbp:legalStatus |
taxpayer litigation
tax law compliance |
| gptkbp:notableFeature |
court records
taxpayer rights tax refund granted taxpayer advocacy tax refund cases IRS_audit_procedures IRS's_burden_of_proof IRS_burden_of_proof Smith's_tax_filings |
| gptkbp:outcome |
favor of Smith
taxpayer protections taxpayer victory Smith_wins_case |
| gptkbp:positionHeld |
disallowed deductions
|
| gptkbp:precedent |
influential case
tax refund eligibility taxpayer documentation requirements |
| gptkbp:relatedPatent |
gptkb:Smith_v._Commissioner
2004 |
| gptkbp:research |
financial records
|
| gptkbp:year |
2001
2005 |