UFE, Inc. v. Commissioner

How courts have described this case

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

• “Going concern value is manifested in the business’ ability to resume business activity without interruption and to continue generating sales after an acquisition.”
• “While courts have blurred these distinctions between goodwill and going concern value, they are different conceptually.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

8 cases in this archive cite this case.

• Sundstrand Corp. v. Commissioner
  U.S. Tax Court· 1991-02-19· cited 130×
• Tele-Communications v. Commissioner
  U.S. Tax Court· 1990-11-07· cited 30×
• Philip Morris, Inc. v. Commissioner
  U.S. Tax Court· 1991-04-11· cited 24×
• Ithaca Indus. v. Commissioner
  U.S. Tax Court· 1991-08-12· cited 21×
• Canterbury v. Commissioner
  U.S. Tax Court· 1992-08-17· cited 21×
• Kraft, Inc. v. United States
  Federal Claims· 1994-01-28· cited 19×
• Jostens, Inc. v. Commissioner of Internal Revenue
  Eighth Circuit· 1992-02-05· cited 5×
• Alta Wind I Owner Lessor C v. United States
  Federal Claims· 2016-10-24· cited 4×

Cites

23 cases in this archive are cited by this case; the 20 most cited are listed.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• Commissioner v. Groetzinger
  Supreme Court· 1987-02-24· cited 704×
• Thor Power Tool Co. v. Commissioner
  Supreme Court· 1979-01-16· cited 615×
• Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United States
  Court of Claims· 1967-06-09· cited 85×
• Winn-Dixie Montgomery, Inc. v. United States
  Fifth Circuit· 1971-06-17· cited 69×
• Computing & Software, Inc. v. Commissioner
  U.S. Tax Court· 1975-05-15· cited 69×
• VGS Corp. v. Commissioner
  U.S. Tax Court· 1977-07-25· cited 66×
• Austin (James Anthony) v. Berry (Howard), Blank (Bill), Davis (Jim), Allen (Pete), Pearson (Paul)
  Sixth Circuit· 1987-02-13· cited 51×
• United States v. Cornish
  Ninth Circuit· 1965-06-18· cited 51×
• F. & D. Rentals, Inc. v. Commissioner of Internal Revenue
  Seventh Circuit· 1966-08-16· cited 49×
• Whitlow v. Commissioner of Internal Revenue
  Eighth Circuit· 1936-03-16· cited 42×
• Banc One Corp. v. Commissioner
  U.S. Tax Court· 1985-03-28· cited 38×
• Northern Natural Gas Company v. United States of America, Northern Propane Gas Company v. United States
  Eighth Circuit· 1973-01-29· cited 35×
• Thor Power Tool Company v. Commissioner of Internal Revenue
  Seventh Circuit· 1977-09-29· cited 35×
• R. M. Smith, Inc. v. Commissioner of Internal Revenue
  Third Circuit· 1979-01-26· cited 32×
• Wilmot Fleming Engineering Co. v. Commissioner
  U.S. Tax Court· 1976-01-29· cited 29×
• Florida Publishing Co. v. Commissioner
  U.S. Tax Court· 1975-05-22· cited 27×
• Concord Control, Inc. v. Commissioner
  U.S. Tax Court· 1982-04-28· cited 22×
• Watson v. Commissioner
  U.S. Tax Court· 1978-01-05· cited 20×
• Conestoga Transportation Co. v. Commissioner
  U.S. Tax Court· 1951-09-28· cited 20×