principal
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 345 U.S. 41 - United States v. Rumely · 1953Most cited · 948 citing opinions
all who have substantial legislative interests.
How often courts cite the cases defining “principal”
Court decisions citing the 2 opinions that defined “principal” — 1,261 in all, by decade. Counts are citations to the defining cases 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.
All 2 definitions, chronological · 1953–1993
'most important,' " ante, at 174, but I do not agree that this definition requires courts in every case to resort to a totality-of-the-circumstances analysis when determining whether the taxpayer is entitled to a home office deduction under §280A(c)(l)(A).