United States v. Cornish’s Empirical Analysis
348 F.2d 175 · 1965
Citation profile
27 federal appellate · 2 state decisions
How this case has been cited
Cited by 65 later decisions — most recently October 2016 · most notably Jack Daniel Distillery v. United States (1967), Miller v. United States (1980)
27 federal appellate · 2 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on United States v. Crescent Amusement Co. · Los Angeles Gas Electric Corporation v. Railroad Commission of California · O/Y Finlayson-Forssa A/B v. Pan Atlantic Steamship Corp. · Estate of Delano T. Starr, Deceased, Mary W. Starr, and Mary W. Starr v. Commissioner of Internal Revenue
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 65 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“going concern value does not wear out with the individual assets.”
3 later decisions quote this exact passage · from the majority“formula that began with the estimated sales amount that the sawmill could expect from the timber and was reduced by certain expenses and an anticipated manufacturing profit. The Court of Appeals for the Ninth Circuit rejected that formula, stating that it -- takes into account the prospect that the partnership would get more and better timber out of a given tree than most other sawmills. This prospective”
1 later decision quote this exact passage · from the majority“considering the going concern element in fixing the fair market value of the partnership tangibles, and in failing to determine the amount of the negotiated price which should be attributed to going concern value as a nondepreciable intangible asset.”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.