|
gptkbp:instanceOf
|
court case
|
|
gptkbp:applicationNumber
|
Docket No. 1
|
|
gptkbp:caseTypes
|
No. 1
|
|
gptkbp:citedBy
|
338 U.S. 94
|
|
gptkbp:court
|
affirmed lower court ruling
|
|
gptkbp:decidedBy
|
gptkb:Supreme_Court_of_the_United_States
March 6, 1950
|
|
gptkbp:filedIn
|
January 10, 1950
|
|
gptkbp:historicalSignificance
|
precedent for future cases
impact on federal tax policy
impact on railroad industry regulations
influence on corporate taxation
role in tax law evolution
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Union Pacific Railroad Co. v. United States
|
|
gptkbp:impact
|
railroad industry taxation
|
|
gptkbp:involves
|
gptkb:United_States_government
gptkb:Union_Pacific_Railroad_Company
|
|
gptkbp:judges
|
gptkb:Justice_William_O._Douglas
gptkb:Justice_William_J._Brennan_Jr.
gptkb:Chief_Justice_Fred_M._Vinson
gptkb:Justice_Robert_H._Jackson
gptkb:Justice_Felix_Frankfurter
gptkb:Justice_Hugo_Black
gptkb:Justice_Sherman_Minton
gptkb:Justice_Earl_Warren
gptkb:Justice_Stanley_Reed
gptkb:Justice_Tom_C._Clark
|
|
gptkbp:legalStatus
|
gptkb:U.S._Attorney_General
taxation
tax policy debates
railroad regulation
transportation industry regulations
tax liability determination
federal revenue needs
post-World_War_II_economic_conditions
Union_Pacific's_legal_team
|
|
gptkbp:outcome
|
favor_of_United_States
|
|
gptkbp:precedent
|
subsequent tax cases
|
|
gptkbp:relatedPatent
|
federal tax disputes
taxation of corporations
corporate tax law cases
railroad tax cases
related tax litigation
|
|
gptkbp:relatedTo
|
federal tax law
|
|
gptkbp:yearEstablished
|
1950
|