accrued
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 349 U.S. 237 - Lewyt Corporation v. Commissioner of Internal Revenue · 1955Most cited · 419 citing opinions
tax law
the tax that 'accrued' within a given year is not the tax finally determined to be due but the tax before ultimate adjustments are made. That is elementary in tax law.
How often courts cite the cases defining “accrued”
Court decisions citing the 2 opinions that defined “accrued” — 693 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 2 definitions, chronological · 1926–1955
- ORIGINAL
The word 'accrued,' whether applied to causes of action for personal injury or for wrongful death, be taken to apply uniformly to the time when the events have occurred which determine that the carrier is liable, even though the particular person through whose agency the liability is to be enforced has not been designated.
cause of action