debtor
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 268 U.S. 220 - United States v. Johnston · 1925Most cited · 114 citing opinions
the person required to pay over the tax is a debtor and not a bailee. The money paid for the tax is not identified at the outset but is paid with the price of the ticket that belongs to the owner of the show
How often courts cite the case defining “debtor”
Court decisions citing the opinion that defined “debtor” — 114 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.