Statements (57)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:court_cases
|
| gptkbp:argued_on |
April 19, 1943
|
| gptkbp:case_analysis |
important for tax law interpretation
affects tax compliance examined tax deductions |
| gptkbp:case_judicial_reasoning |
reasoning based on tax law principles
|
| gptkbp:case_legal_reasoning |
IRS interpretation upheld
|
| gptkbp:case_number |
involved tax deductions for business expenses
taxpayer's liability upheld |
| gptkbp:case_outcome |
decided
United States prevailed deductions denied by IRS |
| gptkbp:case_significance |
post-war economic conditions
clarified tax liability issues important for tax law evolution |
| gptkbp:case_types |
tax case
|
| gptkbp:consequences |
influenced IRS regulations
|
| gptkbp:court |
gptkb:Supreme_Court_of_the_United_States
|
| gptkbp:decided_by |
gptkb:United_States_Supreme_Court
June 1, 1943 |
| gptkbp:docket_number |
gptkb:No._1
|
| https://www.w3.org/2000/01/rdf-schema#label |
Sutherland v. United States
|
| gptkbp:impact |
influenced future tax litigation
|
| gptkbp:importance |
significant tax law case
|
| gptkbp:involved_parties |
gptkb:United_States
Sutherland |
| gptkbp:is_cited_in |
318 U. S. 1
|
| gptkbp:judged_by |
judgment for the United States
|
| gptkbp:judges |
gptkb:Justice_Wiley_Rutledge
gptkb:Justice_William_O._Douglas gptkb:Justice_Harold_Burton gptkb:Chief_Justice_Harlan_F._Stone gptkb:Justice_Stanley_F._Reed gptkb:Justice_Robert_H._Jackson gptkb:Justice_Felix_Frankfurter gptkb:Justice_Hugo_Black |
| gptkbp:judicial_review |
reviewed by Supreme Court
reviewed and affirmed |
| gptkbp:legal_context |
post-World War II tax policy
|
| gptkbp:legal_framework |
tax law framework
upheld IRS authority |
| gptkbp:legal_issue |
taxation
arguments for and against deductions taxpayer rights and obligations |
| gptkbp:legal_outcome |
affirmed lower court ruling
determined tax liability standards |
| gptkbp:legal_principle |
taxpayer obligations
|
| gptkbp:legal_representation |
analyzed tax compliance issues
|
| gptkbp:material |
Sutherland claimed deductions
|
| gptkbp:outcome |
ruled in favor of the United States
|
| gptkbp:precedent |
tax law cases
cited in future tax cases established tax liability standards |
| gptkbp:related_cases |
gptkb:United_States_v._Mc_Gowan
gptkb:United_States_v._Anderson |
| gptkbp:bfsParent |
gptkb:George_Sutherland
|
| gptkbp:bfsLayer |
6
|