Dodge Brothers v. United States

How courts have described this case

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

• goodwill is not depreciable because of “manifest difficulties” inherent in estimating its life span
• goodwill is not depreciable because of \manifest difficulties\ inherent in estimating its life span
• “Good will cannot be carved out of a business and sold independently of the going concern; for its tangibility and its value exist only to the extent that such tangibility and such value are connected with a going business.”

Source: CourtListener parenthetical corpus (CC0).