sum
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 362 U.S. 145 - Flora v. United States · 1960Most cited · 1,794 citing opinions
distinct categories of illegal collections and 'tax' includes the entire tax liability as assessed by the Commissioner'); United States v. Clarke, 3 Cir., 69 F.2d 748, 94 A.L.R.
How often courts cite the case defining “sum”
Court decisions citing the opinion that defined “sum” — 1,786 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.