fiscal year
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 293 U.S. 121 - Helvering v. Morgan's, Inc. · 1934Most cited · 422 citing opinions
an accounting period of twelve months ending on the last day of any month other than December.
How often courts cite the case defining “fiscal year”
Court decisions citing the opinion that defined “fiscal year” — 416 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.