Properties (60)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legal case
|
| gptkbp:academicAdvisor |
consulted
|
| gptkbp:advocacy |
increased awareness
|
| gptkbp:appeal |
no
successful |
| gptkbp:caseTypes |
12345-18
|
| gptkbp:claims |
excessive tax payments
underreported income |
| gptkbp:court |
gptkb:United_States_Tax_Court
published unanimous in favor of taxpayer rights. reasonable taxpayer standard taxpayer's burden met |
| gptkbp:date |
March 15, 2018
|
| gptkbp:decidedBy |
favor of Wiley
|
| gptkbp:documentedIn |
insufficient
|
| gptkbp:economicImpact |
deduction maximization
|
| gptkbp:environmental_impact |
clarified deduction rules
|
| gptkbp:filingCountry |
2016
disputed disallowed deductions failed to prove filed correctly |
| gptkbp:financialPerformance |
improved post-ruling
|
| gptkbp:history |
clean record
|
| https://www.w3.org/2000/01/rdf-schema#label |
Wiley v. IRS
|
| gptkbp:is_involved_in |
gptkb:Internal_Revenue_Service
Wiley |
| gptkbp:ISBN |
thorough
valid deductions |
| gptkbp:judges |
none
reversed_IRS_decision |
| gptkbp:jurisdiction |
federal
tax disputes |
| gptkbp:legal_principle |
burden of proof
tax refund |
| gptkbp:legal_representation |
Wiley's_attorney
|
| gptkbp:legalStatus |
preponderance of evidence
U.S._tax_law |
| gptkbp:notableFeature |
taxpayer rights
taxpayer compliance important for taxpayers Wiley_v._IRS,_2018_WL_1234567 |
| gptkbp:outcome |
Wiley's_financial_relief
Wiley_received_a_refund |
| gptkbp:policy |
under consideration
|
| gptkbp:politicalParty |
affirmed taxpayer's rights
|
| gptkbp:position |
broad interpretation
|
| gptkbp:positionHeld |
strict interpretation
|
| gptkbp:precedent |
tax law interpretation
tax refund eligibility |
| gptkbp:profession |
self-employed
|
| gptkbp:regulatoryCompliance |
tax law interpretation
|
| gptkbp:relatedPatent |
gptkb:Smith_v._IRS
influenced by ruling |
| gptkbp:research |
financial records
|
| gptkbp:was_a_response_to |
reviewing policies
|
| gptkbp:year |
2015
2018 |