Encyclopaedia Britannica, Inc. v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that a capital expenditure is anything that yields income beyond a period, typically one year, in which the expenditure is made
• discussing difference between “prior restraints” and “subsequent punishments”

Source: CourtListener parenthetical corpus (CC0).