situs
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 288 U.S. 378 - Burnet v. Brooks · 1933Most cited · 187 citing opinions
[N]otes, bonds, and mortgages may acquire a situs at a place other than the domicile of the owner, and be there reached by the taxing authority.
How often courts cite the case defining “situs”
Court decisions citing the opinion that defined “situs” — 187 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.