dependent
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 413 U.S. 508 - United States Department of Agriculture v. Murry · 1973Most cited · 476 citing opinions
meaning 'any of the following individuals over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer .
How often courts cite the case defining “dependent”
Court decisions citing the opinion that defined “dependent” — 476 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.