first domestic processing
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 320 U.S. 422 - Colgate-Palmolive-Peet Co. v. United States · 1943Most cited · 74 citing opinions
the first use in the United States, *424 in the manufacture or production of an article intended for sale, of the article with respect to which the tax is imposed, but does not include the use of palm oil in the manufacture of tin plate."
2 78 Cong.
How often courts cite the case defining “first domestic processing”
Court decisions citing the opinion that defined “first domestic processing” — 74 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.