useful life
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 364 U.S. 92 - Massey Motors, Inc. v. United States · 1960Most cited · 497 citing opinions
the period for which it may reasonably be expected to be employed in the taxpayer's business
How often courts cite the case defining “useful life”
Court decisions citing the opinion that defined “useful life” — 497 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.