| 词条 | United States v. Woods |
| 释义 |
|Litigants=United States v. Woods |ArgueDate=October 9 |ArgueYear=2013 |DecideDate=December 3 |DecideYear=2013 |FullName=United States, Petitioner v. Gary Woods |Docket=12-562 |USVol=571 |USPage=___ |ParallelCitations=134 S. Ct. 557; 187 L. Ed. 2d 472; 2013 U.S. LEXIS 8776; 82 U.S.L.W. 4015 |Prior=Petitioners request granted, US Dis. Ct.; District Court affirmed by 5th Cir. Ct. |Subsequent= |OralArgument=https://www.oyez.org/cases/2010-2019/2013/2013_12_562 |OpinionAnnouncement=https://www.supremecourt.gov/opinions/13pdf/12-562_k5fl.pdf |Holding=The district court had jurisdiction to determine whether the partnerships’ lack of economic substance could justify imposing a valuation-misstatement penalty on the partners. |SCOTUS=2010–2016 |Majority=Scalia |JoinMajority=unanimous |LawsApplied=Tax Equity and Fiscal Responsibility Act of 1982 }}United States v. Woods, 571 U.S. ___ (2013), was a United States Supreme Court case in which the Court addressed whether district courts have jurisdiction regarding provisions of the Internal Revenue Service Code and its implementation.[1] The court held unanimously that a district court has jurisdiction in the application of the Internal Revenues Service Code to a partnership-level proceeding when it is applied to that partnership. The court additionally found that a transaction determined to lack economic substance can still trigger the penalty for overstatement because the overstatement and the action that led to it are inherently tied together.[2] References1. ^{{cite web| url = https://www.law.cornell.edu/supct/cert/12-562 | title = United States v. Woods - LII Supreme Court Bulletin - LII / Legal Information Institute | accessdate = 2014-08-02 }} 2. ^{{ussc|name=United States v. Woods|volume=571|docket=12-562}}, 134 S. Ct. 557 (2013). External links
| case = United States v. Woods, {{Ussc|571|___|2013|el=no}} | courtlistener =https://www.courtlistener.com/opinion/2644672/united-states-v-woods/ | googlescholar = https://scholar.google.com/scholar_case?case=15784769682118940645 | justia =https://supreme.justia.com/cases/federal/us/571/12-562/ | oyez =https://www.oyez.org/cases/2013/12-562 | other_source1 = Supreme Court (slip opinion) | other_url1 =https://www.supremecourt.gov/opinions/13pdf/12-562_k5fl.pdf{{SCOTUS-case-stub}} 3 : 2013 in United States case law|United States Supreme Court cases|United States Supreme Court cases of the Roberts Court |
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