initial payments
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 288 U.S. 406 - Burnet v. S. & L. Building Corp. · 1933Most cited · 132 citing opinions
[T]he payments received in cash or property other than evidences of indebtedness of the purchaser during the taxable period in which the sale or other disposition is made.
How often courts cite the case defining “initial payments”
Court decisions citing the opinion that defined “initial payments” — 132 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.