Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-Cross (1973)

green · 177 citation events across 23 courts. Showing the 50 strongest citers on record (one row per citing case, strongest signal kept).

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green Newark Morning Ledger Co. v. United States (1993)

Rule Authority · SCOTUS · 8 citations in this opinion

The current version is set forth in n. 1, supra. Since 1927, the IRS consistently has taken the position that "goodwill" is nondepreciable. [8] One court has said specifically: "Indeed, this proposition is so well settled that the only question litigated in recent years regarding this area of the law is whether a particular asset is `goodwill.' " Hous- *555 ton Chronicle Publishing Co. v. United States, 481 F. 2d 1240, 1247 (CA5 1973), cert. denied, 414 U. S. 1129 (1974).

green Newark Morning Ledger Co., as Successor to the Herald Company v. The United States of America (1991)

Rule Authority · 3rd Cir. · 2 citations in this opinion

See, e.g., Brooks v. Commissioner, 36 T.C. 1128, 1133 (1961) (defining goodwill as “ ‘the probability that old customers will resort to the old place’ ” (quoting Horton v. Commissioner, 13 T.C. 143, 148 (1949), acq. and petition dismissed, 180 F.2d 354 (10th Cir.1950))); Boe v. Commissioner, 307 F.2d 339, 343 (9th Cir.1962) (“essence of good will is the expectancy of continued patronage, for whatever reason”); Nelson Weaver Realty Co. v. Commissioner, 307 F.2d 897, 901 (5th …

green E. Cody Laird and Joanne H. Laird, Cross-Appellees v. United States of America, Cross-Appellant (1977)

Rule Authority · 5th Cir. · 2 citations in this opinion

Id. at 1249-50, 1253 .

green Ralph W. Fullerton Company v. United States (1977)

Rule Authority · 9th Cir. · 2 citations in this opinion

Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Rev.Rul. 74-456, 1974- 2 C.B. 65 .

green Charles W. And Susan D. Decker, Darrell E. And Velma J. Lauderdale v. Commissioner of Internal Revenue (1988)

Rule Authority · 7th Cir.

Houston Chronicle Publishing v. United States, 481 F.2d 1240, 1250 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974).

green Emil Panichi and Emily Panichi v. United States (1987)

Rule Authority · 2d Cir.

See 26 C.F.R. § 1.167 (a)-3 (1987); Rev.Rul. 74-456, 1974- 2 C.B. 65 ; Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir.1973).

green Marko Durovic v. Commissioner of Internal Revenue (1976)

Rule Authority · 7th Cir.

In regard to the proposition that goodwill is nonamortizable, we agree with the statement made in Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974): Some intangible capital assets are, of course, nonamortizable as a matter of law, with the most frequently litigated example being the “goodwill” of an ongoing business.

green Citizens & Southern Corp. v. Commissioner (1988)

Rule Authority · 4 citations in this opinion

Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1245-1251 (5th Cir. 1973), cert. denied 414 U.S. 1129 (1974); Banc One Corp. v. Commissioner, 84 T.C. 476, 492 (1985), affd. without published opinion 815 F.2d 75 (6th Cir. 1987); 8 L.A.

green General Television, Inc. v. United States (1978)

Rule Authority · D. Minnesota · 3 citations in this opinion

Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973).

green Deseret Management Corporation v. United States (2013)

Rule Authority · Fed. Cl. · 2 citations in this opinion

The proclivity of “ ‘old customers ... *451 to resort to the old place,’ ” Houston Chronicle Publ’g Co. v. United States, 481 F.2d 1240, 1247 (5th Cir.1993) (quoting Comm’r of Internal Revenue v. Killian, 314 F.2d 852, 855 (5th Cir.1963)), may exist even where a firm is unprofitable, or at least not more profitable than the “norm.” Plaintiffs attempt to cabin goodwill to those stations earning above-average profits would leave the concept with no independent content, substan…

green Ithaca Indus. v. Commissioner (1991)

Rule Authority · 2 citations in this opinion

Southern Bancorporation, Inc. v. Commissioner, 847 F.2d 131, 136-137 (4th Cir. 1988), affirming a Memorandum Opinion of this Court; Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir. 1973); Citizens & Southern Corp. v. Commissioner, supra at 479.

green Computing & Software, Inc. v. Commissioner (1975)

Rule Authority · Tax Ct. · 2 citations in this opinion

Houston Chronicle Publishing Co. v. United States, 481 F. 2d 1240, 1245-1251 (5th Cir. 1973), cert. denied 414 U.S. 1129 (1974); Commissioner v. Seaboard Finance Co., 367 F. 2d 646, 649 (9th Cir. 1966), affg. a Memorandum Opinion of this Court; Credit Bureau of Erie, Inc., 54 T.C. 726, 730 (1970).

green Federal Home Loan Mortgage Corporation v. Commissioner (2003)

Rule Authority · Tax Ct.

Donrey, Inc. v. United States, 809 F.2d 534, 537 (8th Cir. 1987); Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir. 1973); Citizens & Southern Corp. v. Commissioner, 91 T.C. at 479 . * * * [Fn. refs. omitted; emphasis added.] See also Trustmark Corp. v. Commissioner, T.C.

green International Multifoods Corp. v. Commissioner (1997)

Rule Authority · Tax Ct.

Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973); Canterbury v. Commissioner, 99 T.C. 223, 247 (1992).

green International Multifoods Corporation and Affiliated Companies v. Commissioner (1997)

Rule Authority · Tax Ct.

Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973); Canterbury v. Commissioner, 99 T.C. 223, 247 (1992).

green Canterbury v. Commissioner (1992)

Rule Authority · Tax Ct.

Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973); see also VGS Corp. v. Commissioner, 68 T.C. 563, 590 (1977).

green IT&S of Iowa, Inc. v. Commissioner (1991)

Rule Authority · Tax Ct.

green Newark Morning Ledger Co. v. United States (1990)

Rule Authority · D.N.J.

See, e.g., Donrey, Inc. v. United States, 809 F.2d 534, 537 (8th Cir. 1987); Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Citizens & Southern Corp. v. Commissioner, 91 T.C. 463, 479 (1988), appeal docketed No. 89-8159 (11th Cir. March 3, 1989); Rev.Rul. 74-456, 1974- 2 C.B. 65 , 66.

green AmSouth Bancorporation and Subsidiaries v. United States (1988)

Rule Authority · N.D. Ala.

The applicable law has been summarized in Houston Chronicle v. United States, 481 F.2d 1240 (5th Cir.1973), as follows: “[I]ntangible capital assets ... may be depreciated for tax purposes if taxpayer sustains his burden of proving that the [alleged assets] (1) have an ascertainable value separate and distinct from goodwill, and (2) have a limited useful life, the duration of which can be ascertained with reasonable accuracy.” 481 F.2d at 1251 (emphasis added).

emphasis added

green Urbanek v. United States (1983)

Rule Authority · Ct. Cl.

Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1258 (5th Cir.), cert. denied 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1973); Hoboken Land & Improvement Co. v. Commissioner, 138 F.2d 104 (3d Cir.1943); Treas.Reg. § 1.167(a)-2 (1956).

green Liquid Paper Corp. v. United States (1983)

Rule Authority · Ct. Cl.

As the applicable regulations provide, an intangible asset may be depreciated if it has a limited useful life that can be ascertained with “reasonable accuracy.” The law does not require “[ejxtreme exactitude in ascertaining the duration of an asset.” Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1253-54 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); see also, e.g., Richard S. Miller & Sons v. United States, 210 Ct.Cl.…

green Dobson v. United States (1982)

Rule Authority · Ct. Cl.

Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250-51 (5th Cir.1973); Richard S. Miller & Sons v. United States, 210 Ct.Cl. 431, 439, 537 F.2d 446, 452 (1976).

green Goodman v. United States (1981)

Rule Authority · E.D. Mich.

Co. v. United States, 481 F.2d 1240, 1251 (CA5 1972).

green First Northwest Industries, Inc. v. Commissioner (1978)

Rule Authority · Tax Ct.

Therefore we take as our governing principles that intangible property qualifies for an amortization deduction if it (1) has a limited useful life, the duration of which can be ascertained with reasonable accuracy, and (2) has an ascertainable value (cost basis) separate and distinct from goodwill and going-concern value. 32 Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir. 1973), cert. denied 414 U.S. 1129 (1974); Ralph W.

green Richard S. Miller & Sons, Inc. v. United States (1976)

Rule Authority · Ct. Cl.

Miami Valley Broadcasting Corp. v. United States, 204 Ct. Cl. 582 , 591, 499 F. 2d 677, 681 (1974) ; Houston Chronicle Publishing Co. v. United States, 481 F. 2d 1240, 1247 (5th Cir. 1973). 26 C.F.R. § 1.167 (a) — 3.

green Durovic v. Commissioner (1975)

Rule Authority

Goodwill is an intangible asset which is ordinarily considered as nonamortizable. 15 As stated in Houston Chronicle Publishing Co. v. United States, 481 F. 2d 1240, 1247 (5th Cir. 1973), cert. denied 414 U.S. 1129 (1974): Some intangible capital assets are, of course, non-amortizable as a matter of law, with the most frequently litigated example being the “goodwill” of an ongoing business.

green Union Bankers Ins. Co. v. Commissioner (1975)

Rule Authority

Houston Chronicle Publishing Co. v. United States, 481 F. 2d 1240, 1250 (5th Cir. 1973); Computing & Software, Inc., 64 T.C. 223 (1975).

green Scriptomatic, Inc. v. United States (1975)

Rule Authority · E.D. Pa.

Boeing Co. v. Shipman, 411 F.2d 365, 374 (5th Cir. 1969); accord, Alterman Foods, Inc. v. United States, 505 F.2d 873, 875 (5th Cir. 1975); Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1264 (5th Cir. 1973).

green Blaine v. United States (1975)

Rule Authority · S.D. Tex.

Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247-1248 (1973).

green Robins & Weill, Inc. v. United States (1974)

Rule Authority · M.D.N.C.

All that the law and regulations require is reasonable accuracy in *1214 forecasting the asset’s useful life.” Houston Chronicle, supra, at 1253-1254.

green Rost v. United States (1973)

Rule Authority · S.D. Tex.

Foremost among those reasons is the conclusive presumption that goodwill is a non-depreciating capital asset.” Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, p. 1247 (5 Cir. 1973).

green Comm'r

Rule Authority

green Ithaca Industries, Inc. v. Commissioner of Internal Revenue (1994)

Cited · 4th Cir. · signal: see · 2 citations in this opinion

See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974).

green Donrey, Inc. v. United States (1987)

Cited · 8th Cir. · signal: see · 2 citations in this opinion

General Television, 449 F.Supp. at 611 ; see Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1249 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Treas.Reg.

green Daniel R. McCarthy v. United States of America (Irs) (1986)

Cited · 6th Cir. · signal: see

See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1250 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974).

green J. B. N. Telephone Company, Inc. v. United States (1981)

Cited (see also) · 10th Cir. · signal: see, e.g.

See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1262 (5th Cir.), cert. denied, 414 U.S. 1129 ; Hillside National Bank v. Commissioner, 35 T.C. 879, 881 ; Regs. § 1.165-3(a).

green M. Marshall Landy, Trustee v. Federal Aviation Administration, United States of America, William E. Morgan, D… (1980)

Cited · 2d Cir. · signal: see

See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Eastern Air Lines, Inc. v. American Cyanamid Co., 321 F.2d 683 (5th Cir. 1963). 72 In those instances where the regulations required the presence of specific equipment or procedures, the defendants were not prejudiced since the special verdict did pass on the essential elements of the regulations.

green Landy v. Federal Aviation Administration (1980)

Cited · 2d Cir. · signal: see

green Better Beverages, Inc. v. United States of America, S. A. Strane and Wife, Alice F. Strane, and Billy F. Stra… (1980)

Cited (see also) · 5th Cir. · signal: see, e.g.

See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247-54 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974) (finding potential deduction for, and allocation of portion of purchase price to, subscription lists upon proof (1) of value apart from goodwill and (2) of limited useful life).

green Better Beverages, Inc. v. United States (1980)

Cited (see also) · 5th Cir. · signal: see, e.g.

green A. Duda & Sons, Inc. v. United States (1977)

Cited (see also) · 5th Cir. · signal: see, e.g.

See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1258 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974).

green No. 74-1644 (1976)

Cited (see also) · D.C. Cir. · signal: see, e.g.

See, e. g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974); Skilken v. Commissioner, 420 F.2d 266, 270 (6th Cir. 1969); Karan v. Commissioner, 319 F.2d 303, 306 (7th Cir. 1963); Boe v. Commissioner, 307 F.2d 339, 343 (9th Cir. 1962).

green District of Columbia Redevelopment Land Agency v. Thirteen Parcels of Land in Squares 859, 912, 934 & 4068 (1976)

Cited (see also) · D.C. Cir. · signal: see, e.g.

green Meredith Corp. v. Commissioner (1994)

Cited · Tax Ct. · signal: see · 2 citations in this opinion

See Houston Chronicle Publishing Co. v. United States , 481 F.2d 1240 (5th Cir. 1973) .

green Spector v. Commissioner (1979)

Cited (see also) · Tax Ct. · signal: see also · 2 citations in this opinion

See also Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir. 1973).

green Globe Life & Accident Insurance v. United States (2002)

Cited · Fed. Cl. · signal: see

See Newark Morning Ledger Co. v. United States, 507 U.S. 546, 554-55 , 113 S.Ct. 1670 , 123 L.Ed.2d 288 (1993) (quoting Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240, 1247 (5th Cir.1973), cert. denied, 414 U.S. 1129 , 94 S.Ct. 867 , 38 L.Ed.2d 754 (1974)).

green In Re Sojack Miller, Inc. (1988)

Cited · Bankr. M.D. Fla. · signal: see

See Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 (5th Cir.1973); In the Matter of Roman Cleanser, 802 F.2d 207 (6th Cir.1986).

green Browning-Ferris Industries, Inc. v. Commissioner (1987)

Cited (see also) · Tax Ct. · signal: see, e.g.

See, e.g., Houston Chronicle Publishing Co. v. United States, 481 F.2d 1240 , 1258 (5th Cir. 1973) , cert. denied, 414 U.S. 1129 (1974) .

green Fedders Corp. v. Commissioner (1979)

Cited (see also) · Tax Ct. · signal: compare

Compare Houston Chronicle Publishing Co. v. United States , 481 F.2d 1240 , 1247 (5th Cir. 1973) ; Union Bankers Insurance Co. v. Commissioner , 64 T.C. 807 , 831-832 ↩ (1975) . 12.

green National Service Industries, Inc. v. United States (1973)

Cited · N.D. Ga. · signal: see

See Houston Chronicle Publishing Company v. United States, supra. 2 From the foregoing Findings of Fact and Conclusions of Law the Judgment ultimately rendered by the court in this case will permit taxpayer to a total deduction for depreciation over a period of ten (10) years of $800,000.00 covering the above stated covenant not to compete.