Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:tax_policy
|
| gptkbp:appeals_to |
gptkb:Yes
|
| gptkbp:case_analysis |
gptkb:Internal_Revenue_Code
|
| gptkbp:case_types |
Memorandum decision
|
| gptkbp:decided_by |
gptkb:United_States_Tax_Court
|
| https://www.w3.org/2000/01/rdf-schema#label |
T. C. Memo 2018-16
|
| gptkbp:involves |
tax liability
|
| gptkbp:is_cited_in |
gptkb:T._C._Memo_2018-16
|
| gptkbp:outcome |
Tax Court ruling
|
| gptkbp:party |
gptkb:Petitioner_vs._Commissioner_of_Internal_Revenue
|
| gptkbp:year_created |
February 14, 2018
|
| gptkbp:bfsParent |
gptkb:Hernandez_v._Commissioner
|
| gptkbp:bfsLayer |
6
|