owner
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 380 U.S. 624 - Paragon Jewel Coal Company v. Commissioner of Internal Revenue · 1965Most cited · 199 citing opinions
any person who owns an interest in such timber, including a sublessor and a holder of a contract to cut timber.' This definition, by its very terms, applies only to § 631(b), a section with no bearing on the question at issue here.
How often courts cite the case defining “owner”
Court decisions citing the opinion that defined “owner” — 199 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.