user
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 347 U.S. 110 - Kern-Limerick, Inc. v. Scurlock · 1954Most cited · 451 citing opinions
the person to whom the taxable sale is made * * *.
How often courts cite the case defining “user”
Court decisions citing the opinion that defined “user” — 451 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.