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gptkbp:instance_of
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gptkb:court_cases
|
|
gptkbp:appeals_to
|
gptkb:United_States_District_Court
|
|
gptkbp:argued_on
|
October 10, 2017
|
|
gptkbp:case_analysis
|
affects future tax litigation
reviewed by tax experts
|
|
gptkbp:case_number
|
tax refund dispute
appeal from district court
17-30534
|
|
gptkbp:case_outcome
|
reversed lower court ruling
published opinion
taxpayer advocacy
tax refund awarded
majority opinion published
reimbursement ordered
evidence supported claim
followed appellate rules
in favor of Wisdom
influences tax refund claims
refund amount specified
taxpayer wins appeal
|
|
gptkbp:case_significance
|
affects IRS practices
influences tax policy
|
|
gptkbp:case_types
|
civil
|
|
gptkbp:consequences
|
taxpayer protections enhanced
|
|
gptkbp:court
|
gptkb:New_Orleans,_Louisiana
three-judge panel
|
|
gptkbp:court_analysis
|
review of tax law
|
|
gptkbp:decided_by
|
gptkb:United_States_District_Court
February 15, 2018
|
|
gptkbp:dissenting_opinion
|
gptkb:Judge_Smith
|
|
gptkbp:has_implications_for
|
IRS procedures
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Wisdom v. United States
|
|
gptkbp:impact
|
taxpayer rights
|
|
gptkbp:involved_parties
|
gptkb:United_States
gptkb:wisdom
|
|
gptkbp:is_cited_in
|
883 F.3d 1032
|
|
gptkbp:is_standardized_by
|
reasonable basis
|
|
gptkbp:judges
|
gptkb:Judge_Brown
Judge Green
|
|
gptkbp:judicial_review
|
appellate review
|
|
gptkbp:jurisdiction
|
federal
|
|
gptkbp:legal_context
|
federal tax law
|
|
gptkbp:legal_framework
|
federal tax code
|
|
gptkbp:legal_issue
|
tax refund
taxpayer's claim
|
|
gptkbp:legal_outcome
|
tax refund granted
|
|
gptkbp:legal_principle
|
burden of proof
|
|
gptkbp:legal_representation
|
gptkb:lawyer
Wisdom's attorney
|
|
gptkbp:outcome
|
favor of the taxpayer
|
|
gptkbp:precedent
|
influences future cases
tax law interpretation
tax refund eligibility
|
|
gptkbp:public_perception
|
gptkb:Judge_Jones
|
|
gptkbp:related_cases
|
gptkb:United_States_v._Smith
|
|
gptkbp:resolution
|
settled in court
|
|
gptkbp:significance
|
tax law clarification
|
|
gptkbp:year
|
gptkb:2018
|
|
gptkbp:bfsParent
|
gptkb:John_Minor_Wisdom
|
|
gptkbp:bfsLayer
|
7
|