tax avoidance
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 293 U.S. 465 - Gregory v. Helvering · 1935Most cited · 4,709 citing opinions
The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.
How often courts cite the case defining “tax avoidance”
Court decisions citing the opinion that defined “tax avoidance” — 4,698 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.