amortization
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 284 U.S. 511 - United States Cartridge Co. v. United States · 1932Most cited · 134 citing opinions
Amortization' as used in the act is not so broad; it refers to deductions on account of such part of the costs of certain facilities as has been borne by the taxpayer, 'but not again including any amount otherwise allowed
How often courts cite the case defining “amortization”
Court decisions citing the opinion that defined “amortization” — 138 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.