Super Food Services, Inc. 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.

• retail franchise contracts terminable upon 30 days’ notice found to have useful life of seven years
• taxpayer, which sold supplies to franchised grocers, would be entitled to loss deduction under 165 for termination of franchise contracts on showing of cost of contracts.
• \[We] find no objection to taxpayer's adducing evidence of its experience with contract terminations subsequent to the * * * [year in issue] for the purpose of corroborating the estimate of useful life of the contracts based on * * * [prior] experience \; emphasis added.

Source: CourtListener parenthetical corpus (CC0).