taxpayer
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 310 U.S. 41 - Colorado Nat Bank Denver v. Bedford · 1940Most cited · 108 citing opinions
The taxpayer is the person ultimately liable for the tax itself.
How often courts cite the case defining “taxpayer”
Court decisions citing the opinion that defined “taxpayer” — 108 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.