privilege fee
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 287 U.S. 295 - Detroit International Bridge Co. v. Corporation Tax Appeal Board · 1932Most cited · 51 citing opinions
The privilege fee is an excise tax, not upon the right to be a corporation, but upon the activities of the corporation in the exercise of its corporate franchise, or, as it is sometimes expressed, upon the franchise 'to do,' not upon the franchise 'to be
How often courts cite the case defining “privilege fee”
Court decisions citing the opinion that defined “privilege fee” — 51 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.