Statements (57)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legal_case
|
| gptkbp:argued_on |
March 1, 1954
|
| gptkbp:case_analysis |
affects future tax refund claims
analyzed tax refund eligibility |
| gptkbp:case_legal_precedent_details |
established important tax refund principles
|
| gptkbp:case_number |
appealed from lower court
involved tax refund dispute involves federal tax refund issues |
| gptkbp:case_outcome |
tax refund granted
important for tax law precedents majority opinion by Justice Douglas reinstated tax refund claim ruled in favor of taxpayer shaped tax refund policies tax refund awarded to Morgan |
| gptkbp:case_significance |
important for tax law interpretation
critical for understanding taxpayer rights important for tax refund claims |
| gptkbp:case_types |
tax case
|
| gptkbp:consequences |
influenced tax refund litigation
|
| gptkbp:court |
gptkb:Supreme_Court_of_the_United_States
|
| gptkbp:decided_by |
gptkb:Justice_William_O._Douglas
gptkb:1954 |
| gptkbp:docket_number |
gptkb:No._1
|
| https://www.w3.org/2000/01/rdf-schema#label |
United States v. Morgan
|
| gptkbp:impact |
taxpayer rights
|
| gptkbp:is_cited_in |
346 U. S. 502
cited in tax law discussions |
| gptkbp:is_debated_in |
government's liability
|
| gptkbp:judged_by |
favorable to taxpayer
for the petitioner |
| gptkbp:judicial_review |
Supreme Court review
reviewed by Supreme Court overturned previous ruling Supreme Court's interpretation of tax law |
| gptkbp:legal_context |
federal tax law
examined under federal tax statutes examined under tax law principles |
| gptkbp:legal_framework |
gptkb:court_cases
reversed lower court's decision |
| gptkbp:legal_issue |
tax refund
established taxpayer rights in refunds government's position on tax refunds |
| gptkbp:legal_outcome |
reversed lower court ruling
expanded taxpayer rights |
| gptkbp:legal_principle |
sovereign immunity exception
|
| gptkbp:legal_representation |
gptkb:Police_Department
analyzed tax refund eligibility criteria |
| gptkbp:outcome |
reversed
|
| gptkbp:party |
United States, Morgan
|
| gptkbp:precedent |
influenced future tax cases
established principles of tax law |
| gptkbp:related_to |
United States tax system
|
| gptkbp:significance |
critical for understanding tax law
influential in tax litigation |
| gptkbp:bfsParent |
gptkb:U._S._Court_of_Appeals_for_the_Sixth_Circuit
|
| gptkbp:bfsLayer |
4
|