Statements (57)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legal_case
|
| gptkbp:bfsLayer |
3
|
| gptkbp:bfsParent |
gptkb:Sonia_Sotomayor
|
| gptkbp:case_types |
gptkb:legal_case
appealed from lower court No. 60 part of legal history defendant's defense government's case involves tax fraud tax evasion conviction |
| gptkbp:consequences |
influenced future cases
|
| gptkbp:court |
gptkb:Washington,_D._C.
gptkb:Mc_Gowan |
| gptkbp:decided_by |
gptkb:United_States_Supreme_Court
|
| gptkbp:effective_date |
1961-06-12
|
| gptkbp:followed_by |
gptkb:United_States_v._Mc_Gowan_II
|
| gptkbp:historical_debate |
1961-04-25
|
| https://www.w3.org/2000/01/rdf-schema#label |
United States v. Mc Gowan
|
| gptkbp:impact |
taxpayer rights
|
| gptkbp:is_cited_in |
366 U. S. 420
|
| gptkbp:judging_criteria |
judgment delivered
|
| gptkbp:jurisdiction |
federal
|
| gptkbp:legal_issue |
tax evasion
burden of proof federal tax law defendant's argument government's argument post-World War II tax policy |
| gptkbp:legal_representation |
gptkb:Police_Department
analysis of tax law |
| gptkbp:legislation |
26 U. S. C. § 7201
|
| gptkbp:outcome |
gptkb:majority_opinion
legal reasoning affirmed conviction upheld upheld conviction tax law interpretation upheld lower court ruling tax evasion cases legal ramifications conviction affirmed important tax case tax evasion laws influenced tax enforcement policies significant case in tax law. |
| gptkbp:preceded_by |
gptkb:United_States_v._Sullivan
|
| gptkbp:precedent |
subsequent tax cases
established legal precedent set legal precedent |
| gptkbp:propulsion |
gptkb:Mc_Gowan
gptkb:United_States |
| gptkbp:public_perception |
gptkb:Justice_William_J._Brennan_Jr.
gptkb:Justice_John_Marshall_Harlan_II dissenting opinion |
| gptkbp:related_to |
gptkb:Internal_Revenue_Code
|
| gptkbp:significance |
interpretation of tax law
|