going-concern value
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 338 U.S. 1 - Kimball Laundry Co. v. United States · 1949Most cited · 956 citing opinions
separate value that its trade routes may have must therefore result from the contribution to the earning capacity of the business of greater skill in management and more effective solicitation of patronage than are commonly given to such a combination of land, plant, and equipment. The product of such contributions is an intangible which may be compendiously designated as 'going-concern value.
How often courts cite the case defining “going-concern value”
Court decisions citing the opinion that defined “going-concern value” — 956 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.