legislative grace
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 292 U.S. 435 - New Colonial Ice Co. v. Helvering · 1934Most cited · 5,631 citing opinions
Whether and to what extent deductions shall be allowed depends upon legislative grace; and only as there is clear provision therefor can any particular deduction be allowed.
How often courts cite the case defining “legislative grace”
Court decisions citing the opinion that defined “legislative grace” — 5,622 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.