debenture
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 350 U.S. 383 - United States v. Leslie Salt Co. · 1956Most cited · 375 citing opinions
only those instruments were considered subject to the 'debenture' tax which were issued (1) in series, (2) under a trust indenture, and (3) in registered form or with coupons attached. In other words, that tax was considered to apply only to marketable corporate securities, as that term is generally understood.
How often courts cite the case defining “debenture”
Court decisions citing the opinion that defined “debenture” — 375 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.