United States v. United States Shoe Corporation
GPTKB entity
Statements (55)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
court case
|
| gptkbp:applicationNumber |
96-1230
|
| gptkbp:caseTypes |
tax law case
96-1230 |
| gptkbp:citedBy |
518 U.S. 361
|
| gptkbp:consequences |
business tax compliance
|
| gptkbp:controversy |
November 12, 1997
|
| gptkbp:court |
gptkb:Supreme_Court_of_the_United_States
unanimous ruling export tax exemptions interpretation of tax laws taxes on exported goods unconstitutional taxes on exports taxes on exports unconstitutional upheld tax refund rights |
| gptkbp:date |
November 12, 1997
April 28, 1998 |
| gptkbp:decidedBy |
gptkb:Justice_Ruth_Bader_Ginsburg
1998 |
| gptkbp:environmental_impact |
clarified tax obligations
tax treatment of exports |
| gptkbp:homeGround |
dispute over tax refund
|
| https://www.w3.org/2000/01/rdf-schema#label |
United States v. United States Shoe Corporation
|
| gptkbp:impact |
influenced tax policy
|
| gptkbp:is_involved_in |
gptkb:United_States_Shoe_Corporation
gptkb:United_States |
| gptkbp:judges |
gptkb:Justice_Antonin_Scalia
reversed lower court's decision Supreme_Court_review |
| gptkbp:legal_principle |
tax refund
tax refund eligibility |
| gptkbp:legal_representation |
gptkb:Paul_D._Clement
Solicitor General |
| gptkbp:legalStatus |
gptkb:U.S._Constitution
impact on tax law U.S._tax_law |
| gptkbp:legislation |
gptkb:Tariff_Act_of_1930
Customs Modernization Act |
| gptkbp:notableFeature |
tax law interpretation
tax refund process influenced future tax cases business tax planning important tax law case tax law compliance business tax strategy tax refund eligibility for exporters |
| gptkbp:outcome |
tax refund granted
precedent for future tax cases tax refund granted to corporation ruled_in_favor_of_United_States_Shoe_Corporation |
| gptkbp:politicalParty |
gptkb:Justice_Ruth_Bader_Ginsburg
|
| gptkbp:precedent |
gptkb:United_States_v._United_States_Shoe_Corporation
established principles regarding tax exemptions influenced tax refund cases |
| gptkbp:relatedPatent |
gptkb:United_States_v._Hatter
|