Properties (59)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal case
|
| gptkbp:applicationNumber |
44-1
|
| gptkbp:caseOutcome |
legal precedent established
influenced tax law enforcement upheld_by_Supreme_Court |
| gptkbp:caseTypes |
criminal case
No. 1 |
| gptkbp:category |
tax law case
|
| gptkbp:citedBy |
324 U.S. 432
|
| gptkbp:consequences |
set precedent for tax enforcement
|
| gptkbp:court |
gptkb:Supreme_Court_of_the_United_States
majority opinion dissenting opinion |
| gptkbp:decidedBy |
gptkb:United_States_Supreme_Court
March 1, 1945 |
| gptkbp:filedIn |
gptkb:Robert_Smith
gptkb:Walter_Jones |
| gptkbp:firstClaim |
influenced_IRS_practices
|
| gptkbp:historicalContext |
1940s America
|
| https://www.w3.org/2000/01/rdf-schema#label |
Strong v. United States
|
| gptkbp:impact |
influenced tax law interpretation
|
| gptkbp:influenced |
future tax evasion prosecutions
|
| gptkbp:judges |
gptkb:Justice_Felix_Frankfurter
upheld conviction |
| gptkbp:jurisdiction |
federal jurisdiction
|
| gptkbp:legal_representation |
examined tax liability
|
| gptkbp:legalStatus |
tax evasion
defense attorney conviction upheld government attorney taxpayer responsibility clarified tax liability standards established tax evasion standards post-World_War_II_tax_policy |
| gptkbp:notableFeature |
landmark case
involved appeals process involved tax fraud allegations involved evidence presentation in court involved federal prosecution involved financial records examination involved historical tax law context involved judicial review of tax law involved jury instructions on tax law involved legal arguments on tax law involved legal briefs submission involved legal interpretations of tax obligations involved legal precedents cited involved legal research on tax law involved oral arguments before the court involved_Supreme_Court_deliberation |
| gptkbp:outcome |
affirmed lower court's decision
|
| gptkbp:politicalAffiliation |
gptkb:United_States
Strong |
| gptkbp:precedent |
established legal standards for tax cases
subsequent tax evasion cases |
| gptkbp:relatedPatent |
gptkb:United_States_v._McGowan
|
| gptkbp:relatedTo |
gptkb:United_States_v._Sullivan
tax law |
| gptkbp:significance |
important case in tax law history
|