acquired
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 297 U.S. 496 - Helvering v. San Joaquin Fruit & Investment Co. · 1936Most cited · 309 citing opinions
revenue acts
The word 'acquired' is not a term of art in the law of property but one in common use. The plain import of the word is 'obtained as one's own'. Language used in tax statutes should be read in the ordinary and natural sense.
How often courts cite the case defining “acquired”
Court decisions citing the opinion that defined “acquired” — 309 in all, by decade. Counts are citations to the defining case 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.