distributable income
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 291 U.S. 35 - Freuler v. Helvering · 1934Most cited · 850 citing opinions
trust
The test of taxability to the beneficiary is not receipt of income, but the present right to receive it
How often courts cite the case defining “distributable income”
Court decisions citing the opinion that defined “distributable income” — 847 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.