Statements (66)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal case
|
| gptkbp:appeal |
gptkb:United_States_Supreme_Court
|
| gptkbp:applicationNumber |
99-1234
|
| gptkbp:caseTypes |
civil case
|
| gptkbp:citedBy |
215 F.3d 1338
|
| gptkbp:court |
gptkb:United_States_Court_of_Appeals
reversed lower court decision |
| gptkbp:date |
March 15, 1999
June 1, 1999 |
| gptkbp:decidedBy |
1999
|
| gptkbp:doctrine |
equitable tolling
|
| https://www.w3.org/2000/01/rdf-schema#label |
Sutton v. United States
|
| gptkbp:impact |
taxpayer rights
|
| gptkbp:issue |
tax refund
|
| gptkbp:judges |
gptkb:Judge_Joel_F._Dubina
gptkb:Judge_R._Lanier_Anderson_III gptkb:Judge_William_H._Pryor_Jr. |
| gptkbp:jurisdiction |
federal jurisdiction
|
| gptkbp:legal_principle |
statute of limitations
tax law interpretation |
| gptkbp:legal_representation |
gptkb:United_States_Attorney
Sutton's_attorney |
| gptkbp:legalStatus |
IRS_regulations
|
| gptkbp:legislation |
Internal Revenue Code
|
| gptkbp:notableFeature |
legal compliance
federal regulations government accountability government policy legal frameworks court decisions judicial review legal challenges legal precedents legal standards judicial discretion administrative law legal remedies public interest law court procedures legal precedent taxpayer obligations legal ethics burden of proof legal implications taxpayer compliance federal court system court interpretations legal strategy federal tax policy tax law enforcement taxpayer advocacy case law development court's reasoning taxpayer rights advocacy judicial outcomes taxpayer litigation clarified tax refund process litigation tactics IRS enforcement legal_arguments IRS_practices |
| gptkbp:outcome |
tax refund granted
ruled_in_favor_of_Sutton |
| gptkbp:precedent |
in tax refund cases
|
| gptkbp:relatedPatent |
gptkb:United_States_v._McGowan
|
| gptkbp:significance |
interpretation of tax code
|