Tax characterization
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 245 U.S. 292 - Crew Levick Co v. Commonwealth of Pennsylvania · 1917Most cited · 347 citing opinions
federal review
As in other cases of this character, we accept the decision of the state court of last resort respecting the proper construction of the statute, but are in duty bound to determine the questions raised under the federal Constitution upon our own judgment of the actual operation and effect of the tax, irrespective of the form it bears or how it is characterized by the state courts.
How often courts cite the case defining “Tax characterization”
Court decisions citing the opinion that defined “Tax characterization” — 341 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.