non-taxability
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 295 U.S. 418 - Superintendent of Five Civilized Tribes v. Commissioner · 1935Most cited · 235 citing opinions
Non-taxability and restriction upon alienation are distinct things.
How often courts cite the case defining “non-taxability”
Court decisions citing the opinion that defined “non-taxability” — 232 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.