contribution to capital
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 339 U.S. 583 - Brown Shoe Co. v. Commissioner · 1950Most cited · 221 citing opinions
The values which the taxpayer received were additions to 'capital' as that term has commonly been understood in both business and accounting practice; contributions to capital may originate with persons having no proprietary interest in the business. The transfers manifested a definite purpose to enlarge the working capital of the company.
How often courts cite the case defining “contribution to capital”
Court decisions citing the opinion that defined “contribution to capital” — 218 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.