beneficiary
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 300 U.S. 5 - Blair v. Commissioner · 1937Most cited · 1,566 citing opinions
revenue act
the term is merely descriptive of the one entitled to the beneficial interest
How the Supreme Court has restated “beneficiary”
Each Supreme Court definition of “beneficiary,” sized by how often later courts cited it. “Change” is measured by wording overlap with earlier definitions — a rough signal, not a semantic judgment.
How often courts cite the cases defining “beneficiary”
Court decisions citing the 3 opinions that defined “beneficiary” — 2,279 in all, by decade. Counts are citations to the defining cases 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.
All 3 definitions, chronological · 1933–1937
- ORIGINAL
the cestui que trust who enjoys the advantages of such administration
a widow who accepts the provisions of her husband's will and receives part or all of the income from an established trust in lieu of her statutory rights is a beneficiary within the ambit of the statute; when she makes her election the widow decides to accept the benefits of the will with the accompanying rights and liabilities; in no proper sense does she purchase an annuity