self-assessment
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 321 U.S. 219 - Commissioner of Internal Revenue v. Lane-Wells Co · 1944Most cited · 476 citing opinions
the system of self-assessment which is so largely the basis of our American scheme of income taxation. The purpose is not alone to get tax information in some form but also to get it with such uniformity, completeness, and arrangement that the physical task of handling and verifying returns may be readily accomplished.
How often courts cite the case defining “self-assessment”
Court decisions citing the opinion that defined “self-assessment” — 470 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.