property (§ 112(b)(5))
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 316 U.S. 527 - Helvering v. Cement Investors, Inc. · 1942Most cited · 188 citing opinions
Certainly 'property' as used in § 112(b)(5) includes such an interest in property [i.e., an equitable claim in or to property held by a beneficial owner or equitable claimant, even where the actual conveyance is made by a trustee or title holder]
How often courts cite the case defining “property (§ 112(b)(5))”
Court decisions citing the opinion that defined “property (§ 112(b)(5))” — 188 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.