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resident

Definitions from Case Law · United States Supreme Court

Definitions from Case Law

From 293 U.S. 84 - Helvering v. Stockholms Enskilda Bank · 1934Most cited · 755 citing opinions

While it cannot be said that the United States, in its corporate capacity as an artificial person, has a bodily presence in any place, it is not unreasonable to hold that in the eye of the law it has a residence, and especially so when a contrary holding would defeat the evident purpose of a statute.

How often courts cite the case defining “resident”

1930194019601980200020202030124

Court decisions citing the opinion that defined “resident” — 755 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.