 Good will has been denned as the probability that "old customers will resort to the old place" without contractual compulsion. Brooks v. CIR, 36 TC 1128, 1133 (1961). The Tax Court was not satisfied that this good will of the partnership was solely due...  Description of Possible Options to Increase Revenues - 146. lappuseautors: United States. Congress. House. Committee on Ways and Means - 1987 - 291 lapasPilnskats - Par šo grāmatu
 | 1904 - 982 lapas
...v. Witheck. 50 Mich. 401, 15 NW 526. Lord Eldon, in Crutwell v. Lye, 17 Ves. 335. defined it simply as the probability that old customers will resort to the old place. Williams v. Farrand, 88 Mich. 473, 487, 50 N. W 446, 14 LRA 161. The probable retention of customers... | |
 | United States. Tax Court - 1983 - 1248 lapas
...Fleming Engineering Co. v. Commissioner, 65 TC 847, 861 (1976). More succinctly, it has been described as the probability that "old customers will resort to the old place." Metallics Recycling Co. v. Commissioner, 79 TC 730 (1982); Brooks v. Commissioner, 36 TC 1128, 1133... | |
 | United States. Tax Court - 1983 - 1250 lapas
...Fleming Engineering Co. v. Commissioner, 65 TC 847, 861 (1976). More succinctly, it has been described as the probability that "old customers will resort to the old place." Metallics Recycling Co. v. Commissioner, 79 TC 730 (1982); Brooks v. Commissioner, 36 TC 1128, 1133... | |
 | United States. Congress. Senate. Committee on Finance - 1992 - 222 lapas
...goodwill may not be amortized or depreciated. Goodwill has been defined as the expectancy of continued 123 patronage, for whatever reason, or as "the probability...that old customers will resort to the old place." a • Prior to the issuance of the Coordinated Issue Paper, the general IRS practice and procedure... | |
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