Properties (52)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal case
|
| gptkbp:applicationNumber |
1953
|
| gptkbp:caseOutcome |
revenue collection
taxpayer rights established legal standards precedent for future cases revenue implications influenced tax policy reforms shaped future tax litigation affected tax litigation strategies defined government accountability enhanced taxpayer protections favor of Morgan impacted tax refund claims influenced judicial review of tax cases informed tax law interpretations revised tax refund processes shaped taxpayer protections |
| gptkbp:caseTypes |
No. 1
civil case |
| gptkbp:citedBy |
346 U.S. 502
|
| gptkbp:controversy |
March 1, 1954
|
| gptkbp:court |
gptkb:Supreme_Court_of_the_United_States
|
| gptkbp:date |
March 1, 1954
June 14, 1954 |
| gptkbp:decidedBy |
gptkb:Justice_William_O._Douglas
1954 |
| gptkbp:historicalEvent |
involved tax disputes
|
| https://www.w3.org/2000/01/rdf-schema#label |
United States v. Morgan
|
| gptkbp:impact |
government liability
clarified refund procedures |
| gptkbp:judges |
gptkb:Justice_Jackson
gptkb:Justice_Frankfurter |
| gptkbp:jurisdiction |
federal jurisdiction
|
| gptkbp:legalStatus |
gptkb:Department_of_Justice
private counsel tax refund interpretation of tax statutes government cannot be unjustly enriched |
| gptkbp:notableEvent |
Internal Revenue Code
|
| gptkbp:notableFeature |
tax refund eligibility
taxpayer litigation important tax case settled tax claims |
| gptkbp:outcome |
reversed
|
| gptkbp:politicalAffiliation |
gptkb:United_States
Morgan |
| gptkbp:politicalParty |
gptkb:Justice_Douglas
|
| gptkbp:precedent |
tax law cases
|
| gptkbp:relatedPatent |
gptkb:United_States_v._McGowan
post-World_War_II_tax_policy |
| gptkbp:relatedTo |
gptkb:United_States_tax_code
|