Legal Opinion
Newark Morning Ledger Co. v. United States
Supreme Court of the United States
Decided April 20, 1993No. 91-1135PublishedCited by 122 opinions
1Opinion of the CourtJustice Blackmun
This case presents the issue whether, under § 167 of the Internal Revenue Code, 26 U. S. C. § 167, the Internal Revenue Service (IRS) may treat as nondepreciable an intangible asset proved to have an ascertainable value and a limited useful life, the duration of which can be ascertained with reasonable accuracy, solely because the IRS considers the asset to be goodwill as a matter of law.1
*549I
Petitioner Newark Morning Ledger Co., a New Jersey corporation, is a newspaper publisher. It is the successor to The Herald Company with which it merged in 1987. Eleven years earlier, in 1976, Herald had…
2Cases cited18 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Los Angeles Gas & Electric Corp. v. Railroad CommissionSupreme Court of the United States · 1933
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Des Moines Gas Co. v. City of Des MoinesSupreme Court of the United States · 1915
- Metropolitan Bank v. St. Louis Dispatch Co.Supreme Court of the United States · 1893
13 more not listed; retrieve them via the Exa API.
3Cited by122 opinions
- United States v. Winstar Corp.Supreme Court of the United States · 1996
- Coast Federal Bank, Fsb v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Meridian Mutual Insurance Company v. Meridian Insurance Group, Inc.Court of Appeals for the Seventh Circuit · 1997
- Honeywell International, Inc. v. Nuclear Regulatory CommissionCourt of Appeals for the D.C. Circuit · 2010
- Samaritan Inns, Inc., Appellee/cross-Appellant v. District of Columbia, Appellants/cross-AppelleesCourt of Appeals for the D.C. Circuit · 1997
117 more not listed; retrieve them via the Exa API.