net estate
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 288 U.S. 436 - Porter v. Commissioner · 1933Most cited · 459 citing opinions
The net estate as there used does not mean an amount to be ascertained as such under any general rule of law or under statutes governing the administration of estates, but is the gross estate as specifically defined in section 302 less deductions permitted by section 303.
How often courts cite the case defining “net estate”
Court decisions citing the opinion that defined “net estate” — 459 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.