gifts
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 318 U.S. 322 - Helvering v. American Dental Co. · 1943Most cited · 339 citing opinions
Gifts, however, is a generic word of broad connotation, taking coloration from the context of the particular statute in which it may appear. Its plain meaning in its present setting denotes, it seems to us, the receipt of financial advantages gratuitously.
How often courts cite the case defining “gifts”
Court decisions citing the opinion that defined “gifts” — 339 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.