aggregate income
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 311 U.S. 189 - Helvering v. Janney · 1940Most cited · 84 citing opinions
The 'aggregate income', to which paragraph 2 of Section 51[b] refers, is clearly the aggregate net income as it is the aggregate income on which 'the tax shall be computed'.
How often courts cite the case defining “aggregate income”
Court decisions citing the opinion that defined “aggregate income” — 84 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.