green
Positive treatment
4.4 score
Treatment trajectory · 1992 → 2026 · click a year to view as-of
1992
2009
2026
Top citers, strongest first. 6 distinct citers.
How cited ↗
cited
Cited "see"
Estate of Magnin v. Commissioner
See Philip Morris, Inc. v. Commissioner, 96 T.C. 606 , 628 (1991) , affd. 970 F.2d 897 (2d Cir. 1992) .
discussed
Cited "see"
Canterbury v. Commissioner
(2×)
Goodwill is characterized as "the expectancy of continued patronage, for whatever reason." Boe v. Commissioner, 307 F.2d 339 , 343 (9th Cir. 1962) , *112 affg. 35 T.C. 720 (1961) ; see Philip Morris, Inc. v. Commissioner, 96 T.C. 606 , 634 (1991) , affd. 970 F.2d 897 (2d Cir. 1992) .
cited
Cited "see, e.g."
International Multifoods Corporation and Affiliated Companies v. Commissioner
Canterbury v. Commissioner, supra at 249-251; see also Philip Morris, Inc. v. Commissioner, 96 T.C. 606, 634 (1991), affd. without published opinion 970 F.2d 897 (2d Cir. 1992).
discussed
Cited "see, e.g."
International Multifoods Corp. v. Commissioner
(2×)
Canterbury v. Commissioner, supra at 249-251 ; see also Philip Morris, Inc. v. Commissioner , 96 T.C. 606 , 634 (1991) , affd. without published opinion 970 F.2d 897 (2d Cir. 1992) .
cited
Cited "see, e.g."
Nestle Holdings v. Commissioner
UFE, Inc. v. Commissioner , 92 T.C. 1314 , 1324 (1989) ; see also Philip Morris Inc. v. Commissioner , 96 T.C. 606 , 624 (1991) , affd. without published opinion 970 F.2d 897 (2d Cir. 1992) .
Retrieving the full opinion text from the archive…
Geshwind
v.
Garrick
v.
Garrick
91-7728.
Court of Appeals for the Second Circuit.
Jun 25, 1992.
Published
Geshwind
v.
Garrick
NO. 91-7728
United States Court of Appeals,
Second Circuit.
June 25, 1992
1
Appeal From: S.D.N.Y.
2
AFFIRMED.