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Separating intangibles from goodwill assets The deductibility of intangible asset costs is an unclear area within the IRC and taxpayers must seek guidance from case law that often discounts some if not all intangible assets as nondeductible goodwill. Taxpayers must demonstrate that intangible assets are not goodwill, have a determinable useful life, have a measurable cost and do not fall under the mass asset theory. This is most difficult for those assets relating to the customer market because these are usually declared goodwill assets.
...In Winn-Dixie Montgomery, Inc. v. U.S., the Fifth Circuit Court of Appeals ...(CCH) 2368 (1983); Southern Bancorporation v.U.S., 732 F.2d 374 (4th Cir. 1984); Banc One Cor...
...Anita Bancorporation, Atlantic, Iowa authorized to acquire The First Na..., Kan., and thereby acquire Bank of Montgomery County, Wellsville, Mo. Richey Bancorporation, Inc...
...1. The Colonial BancGroup, Inc., Montgomery, Alabama; to merge with Sarasota Bancorporation, I...
...Anita Bancorporation, Atlantic, Iowa, filed to acquire The First Nation..., Kan., and thereby acquire Bank of Montgomery County, Wellsville, Mo. Richey Bancorporation, Inc...
A pending appeal from a non-appealable, interlocutory ruling did not deprive the trial court of jurisdiction to enter a default judgment. Any attempt by the trial court to grant Civ.R. 60(B) relief to remove Civ.R. 54(B) certification from its default judgment while an appeal from that judgment was pending is of no effect. The trial court did not improperly modify an automatic bankruptcy stay. Judgment affirmed.
...SECOND APPELLATE DISTRICT . MONTGOMERY COUNTY, OHIO . FIFTH THIRD BANK . :. : Appellate C...; see, also, Burritt Interfinancial Bancorporation v. Wood (1994), 33 Conn. App. 401, 404, 635 A.2d 8...
...1. The Colonial BancGroup, Inc., Montgomery, Alabama; to merge with Citrus & Chemical Bancorpo...
Schiff, Hardin & Waite, William A. Montgomery, W. Donald McSweeney, Walter C. Greenough, Joseph ...Marine Bancorporation, Inc., 418 U.S. 602, 618, 94 S.Ct. 2856, 2868, 41 ...
...2. J.R. Montgomery Bancorporation, Lawton, Oklahoma; to acquire 1.0 p...
...BRIAN MONTGOMERY, FEDERAL HOUSING COMMISSIONER, ...Morgan Chase, BBT, and Zion's Bancorporation have all said, in recent days, that they are consi...
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