deficiency
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 423 U.S. 161 - Laing v. United States · 1976Most cited · 596 citing opinions
the amount by which the tax imposed by subtitle A or B or chapter 42 or 43, exceeds the excess of "(1) the sum of "(A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus "(B) the amounts previously assessed (or collected without assessment) as a deficiency, over "(2) the amount of rebates, as defined in subsection (b)(2), made."
26 U.S.C.
How often courts cite the case defining “deficiency”
Court decisions citing the opinion that defined “deficiency” — 593 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.