American Pacific Concrete Pipe Company, Inc. v. National Labor Relations Board

How courts have described this case

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

• holding that generally accepted accounting principles apply in calculation of net worth under 28 U.S.C. sec. 2412(d)(2)(B) and allowing the taking into account of depreciation
• following Continental Web Press and rejecting NLRB’s argument that depreciation was irrelevant in determining acquisition cost
• following Continental Web Press and rejecting NLRB's argument that depreciation was irrelevant in determining acquisition cost
• calculating net worth for purposes of the Equal Access to Justice Act by “subtracting total liabilities from total assets”
• considering as \cost of acquisition\ the original cost of a company's assets minus depreciation
• adopting this reasoning and holding of Continental Webb Press

Source: CourtListener parenthetical corpus (CC0).