acquisition
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 313 U.S. 428 - Helvering v. Reynolds · 1941Most cited · 391 citing opinions
contingent remainder, tax basis
the test in this type of case is not whether respondent had full enjoyment of the property prior to the delivery of the securities to him but whether he earlier had acquired an interest which ultimately ripened into complete ownership
How often courts cite the case defining “acquisition”
Court decisions citing the opinion that defined “acquisition” — 391 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.