purchaser
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 314 U.S. 1 - Alabama v. King & Boozer · 1941Most cited · 786 citing opinions
sales tax
the person who orders and pays for them when the sale is for cash or who is legally obligated to pay for them if the sale is on credit
How the Supreme Court has restated “purchaser”
Each Supreme Court definition of “purchaser,” sized by how often later courts cited it. “Change” is measured by wording overlap with earlier definitions — a rough signal, not a semantic judgment.
How often courts cite the cases defining “purchaser”
Court decisions citing the 3 opinions that defined “purchaser” — 1,278 in all, by decade. Counts are citations to the defining cases 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.
All 3 definitions, chronological · 1828–1955
- ORIGINAL
In the construction of Registry Acts, the term 'purchaser' is usually taken in its technical, legal sense. It means a complete purchaser, or, in other words, a purchaser clothed with the legal title. The meaning of the statute is, that an unrecorded deed, shall, after the expiration of the time limited by the statute, be deemed fraudulent and void, as against all subsequent purchasers, who may have obtained the legal title, for valuable consideration, without notice.
in Registry Acts
A purchaser within the meaning of § 3672 usually means one who acquires title for a valuable consideration in the manner of vendor and vendee.
I.R.C. § 3672