1. Subject to taxation (interest earned on a checking account is taxable income). [Cases: Internal Revenue 3110; Taxation 978. C.J.S. Internal Revenue §§ 59–60; Taxation§§ 1715–1716, 1721–1722, 1727.]
2. (Of legal costs or fees) assessable (expert-witness fees are not taxable court costs). [Cases: Costs 146–194; Federal Civil Procedure 2742. C.J.S. Costs §§ 6, 94–97, 99–101, 105–124.]