Brooks v. Commissioner

How courts have described this case

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

• 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))

Source: CourtListener parenthetical corpus (CC0).

Cited by

14 cases in this archive cite this case.

• Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, Cross
  Ninth Circuit· 1966-10-05· cited 83×
• Harold B. Schwartz and Eric Rosenbaum v. Nms Industries, Inc.
  Fifth Circuit· 1978-06-22· cited 51×
• Marsh & McLennan Incorporated v. Commissioner of Internal Revenue
  Third Circuit· 1969-12-31· cited 37×
• Meredith Broadcasting Company v. The United States
  Court of Claims· 1969-01-31· cited 28×
• Karan v. Commissioner
  Seventh Circuit· 1963-06-26· cited 28×
• Monaghan v. Commissioner
  U.S. Tax Court· 1963-06-27· cited 17×
• Zanesville Inv. Co. v. Commissioner
  U.S. Tax Court· 1962-06-25· cited 14×
• Wolcott v. Commissioner
  U.S. Tax Court· 1962-12-18· cited 14×
• Newark Morning Ledger Co., as Successor to the Herald Company v. The United States of America
  Third Circuit· 1991-10-15· cited 11×
• Misegades v. Commissioner
  U.S. Tax Court· 1969-12-24· cited 9×
• Unnamed case
  Seventh Circuit· 1963-06-26· cited 8×
• La Rue v. Commissioner
  U.S. Tax Court· 1961-10-16· cited 8×
• District of Columbia v. Acf Industries, Incorporated
  D.C. Circuit· 1965-08-12· cited 7×
• Allen H. Dahme Associates, Inc. v. The United States
  Court of Claims· 1971-01-22· cited 2×

Cites

5 cases in this archive are cited by this case.

• United States v. Davis
  Supreme Court· 1962-06-04· cited 380×
• Michaels v. Commissioner
  U.S. Tax Court· 1949-01-13· cited 119×
• Horton v. Commissioner
  U.S. Tax Court· 1949-07-27· cited 79×
• Watson v. Commissioner
  U.S. Tax Court· 1960-10-31· cited 40×
• Rees v. United States
  D. Oregon· 1960-10-17· cited 12×