Legal Opinion
Renziehausen v. Lucas
Supreme Court of the United States
Decided February 24, 1930No. 114PublishedCited by 45 opinions
1Opinion of the CourtJustice Holmes
This case raises the same questions as the preceding one, Clarke v. Haberle Crystal Springs Brewing Co., ante, p. 384, but was decided the other way. 31 F. (2d) 675. A writ of certiorari was granted by this court on October 14, 1929.
The good will here concerned, (treated as embracing trade-marks, trade brands and trade names,) was that of a business of distilling and selling whiskey, warehousing, and a wholesale liquor business. The Board of Tax Appeals adjudged a deficiency in the petitioner’s income tax returns for 1918, 1919, 1920 and 1922. A deduction is claimed by him, as in the other…
2Cited by45 opinions
- Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- V. Loewers Gambrinus Brewery Co. v. AndersonSupreme Court of the United States · 1931
- Rainier Brewing Co. v. CommissionerUnited States Tax Court · 1946
- Dunn v. CommissionerUnited States Tax Court · 1964
- Detroit & Windsor Ferry Co. v. WoodworthCourt of Appeals for the Sixth Circuit · 1940
40 more not listed; retrieve them via the Exa API.