VGS Corp. v. Commissioner

How courts have described this case

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

• foreign oil import quota created no goodwill capable of being transferred as it gave no competitive advantage
• foreign oil import quota created no goodwill capable of being transferred as it gave no competitive advantage
• foreign oil import quota created no goodwill capable of being transferred as it gave no competitive advantage
• \Complicated business transactions do not take place in a vacuum and we find this to be nothing more than prudent business planning.\
• “Complicated business transactions do not take place in a vacuum and we find this [consideration of loss carryovers or other tax benefits] to be nothing more than prudent business planning.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

17 cases in this archive cite this case.

• Citizens & Southern Corp. v. Commissioner
  U.S. Tax Court· 1988-09-06· cited 60×
• In Re Washington Mutual, Inc.
  D. Delaware· 2011-09-13· cited 39×
• Banc One Corp. v. Commissioner
  U.S. Tax Court· 1985-03-28· cited 38×
• UFE, Inc. v. Commissioner
  U.S. Tax Court· 1989-06-22· cited 38×
• Dittler Bros., Inc. v. Commissioner
  U.S. Tax Court· 1979-08-27· cited 33×
• Tele-Communications v. Commissioner
  U.S. Tax Court· 1990-11-07· cited 30×
• Matter of Unimet Corp.
  N.D. Ohio· 1987-02-25· cited 24×
• Philip Morris, Inc. v. Commissioner
  U.S. Tax Court· 1991-04-11· cited 24×
• Concord Control, Inc. v. Commissioner
  U.S. Tax Court· 1982-04-28· cited 22×
• 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×
• Metallics Recycling Co. v. Commissioner
  U.S. Tax Court· 1982-11-08· cited 14×
• Ledoux v. Commissioner
  U.S. Tax Court· 1981-08-10· cited 13×
• U.S. Shelter Corp. v. United States
  Court of Claims· 1987-10-22· cited 9×
• In Re Federated Department Stores, Inc.
  S.D. Ohio· 1992-01-08· cited 4×
• North Clackamas Community Hospital v. Patricia Harris
  Ninth Circuit· 1980-12-31

Cites

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

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Los Angeles Gas & Electric Corp. v. Railroad Commission
  Supreme Court· 1933-05-08· cited 303×
• Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United States
  Court of Claims· 1967-06-09· cited 85×
• Tracy v. Commissioner of Internal Revenue
  Sixth Circuit· 1931-11-03· cited 80×
• American Pipe & Steel Corporation v. Commissioner of Internal Revenue
  Ninth Circuit· 1957-06-04· cited 75×
• 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×
• United States v. Cornish
  Ninth Circuit· 1965-06-18· cited 51×
• Copperhead Coal Company, Inc. v. Commissioner of Internal Revenue
  Sixth Circuit· 1959-12-04· cited 48×
• Northern Natural Gas Company v. United States of America, Northern Propane Gas Company v. United States
  Eighth Circuit· 1973-01-29· cited 35×
• Wilmot Fleming Engineering Co. v. Commissioner
  U.S. Tax Court· 1976-01-29· cited 29×
• Vulcan Materials Company v. United States
  Fifth Circuit· 1971-06-25· cited 28×
• Florida Publishing Co. v. Commissioner
  U.S. Tax Court· 1975-05-22· cited 27×
• D'Arcy-MacManus & Masius, Inc. v. Commissioner
  U.S. Tax Court· 1975-01-02· cited 24×
• Miller v. Commissioner
  U.S. Tax Court· 1971-06-29· cited 20×
• F. C. Publication Liquidating Corporation v. Commissioner of Internal Revenue
  Second Circuit· 1962-06-29· cited 19×
• Industrial Suppliers, Inc. v. Commissioner
  U.S. Tax Court· 1968-07-30· cited 18×
• Glen Raven Mills, Inc. v. Commissioner
  U.S. Tax Court· 1972-10-02· cited 18×
• Naeter Bros. Pub. Co. v. Commissioner
  U.S. Tax Court· 1964-04-02· cited 15×
• Wolcott v. Commissioner
  U.S. Tax Court· 1962-12-18· cited 14×