beneficial use
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 378 U.S. 39 - United States v. Boyd · 1964Most cited · 309 citing opinions
the use by a federal contractor of property owned by the United States in connection with commercial activities carried on for profit, which constitutes a separate and distinct taxable activity even though the tax is measured by the value of the Government's property and even though the contract is for goods or services for the United States
How often courts cite the case defining “beneficial use”
Court decisions citing the opinion that defined “beneficial use” — 309 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.