place
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 338 U.S. 411 - Wilmette Park District v. Campbell · 1949Most cited · 91 citing opinions
federal admissions tax
A beach area may be a 'place' in the sense of §1700(a)(1). A payment made by patrons as the condition of admittance to a specific area with definite physical limits constitutes a fee 'paid for admission' to a 'place' as those terms are used in §1700(a)(1).
How often courts cite the case defining “place”
Court decisions citing the opinion that defined “place” — 91 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.