 | 1927 - 256 sider
...characterized as probably the narrowest.5 Lord Eldon is generally quoted as having said that good will "is nothing more than the probability that the old customers will resort to the old place." ° An examination of the decision shows that he had under consideration the sale of the good will which... | |
 | 1885 - 986 sider
...way. As to goodwill, we may take what was said by Lord Eldon in CruiticM v. Lije (17 Ves. 335, 346) : "The goodwill which has been the subject of sale is...that the old customers will resort to the old place." Having the old place of business, of course gives a very good chance of retaining the old customers.... | |
 | 1896 - 980 sider
...Lord Eldon took it to mean in the particular case before him in Cruttwell v. Lye (3), where he says, "The goodwill which has been the subject of sale is...that the old customers will resort to the old place." Often it happens that the goodwill is the very sap and life of the business, without which the business... | |
 | United States. District Court (Pennsylvania : Eastern District) - 1957 - 60 sider
..."good will' in this opinion I refer not only to the definition of Lord Eldon, who defined good will as "the probability that the old customers will resort to the old place", but also to the more comprehensive definition of Judge Story, "that good will is the advantage or benefit... | |
 | United States. Tax Court - 1963 - 1156 sider
...transferable goodwill for tax purposes? Goodwill, although variously defined, has been described by us as "nothing more than the probability that the old customers will resort to the old place." Malcolm J. Watson, 35 TC 203 ; Rodney B. Horton, 13 TC 143. It is well established that the ability... | |
 | 1927 - 604 sider
...characterized as probably the narrowest.' Lord Eldon is generally quoted as having said that good will "is nothing more than the probability that the old customers will resort to the old place."* An examination of the decision shows that he had under consideration the sale of the good will which... | |
 | Indiana. Office of the Attorney General - 1910 - 656 sider
...effect that transfer. There is a kind of local good will, that Lord Kldon characterized HS 'uotliintr more than the probability that the old customers will resort to the old place.' Cruttwell v. Lye. 17 Ves. 33.1. 34li. Good will of this character may inhere in real property and trive... | |
 | United States. Tax Court - 1985 - 1410 sider
...goodwill may arise from something other than excess earnings. * * * It has been said that goodwill is nothing more than the probability that the old customers will resort to the old place. The assets purchased by the buyers in this case were acquired primarily to produce such a result. We... | |
 | 1887 - 958 sider
...connection with a store or shop or some other permanent place of business; for Lord ELDON deQned it as nothing more than the probability that the old customers will resort to the old place, (Cniltwell v. Lye, 17 Ves. 346;) and Lord CHELMSFORD has said concerning it that, when a trade is established... | |
 | California. Supreme Court - 1911 - 958 sider
...distinguished from what is meant by the term "going business." "Good will," said Lord Eldon, "means notting more than the probability that the old customers will resort to the old place." Words and Phrases, Title "Good Will." "Going business or concern" is a term applied to a corporation... | |
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The good-will which has been the subject of sale is nothing more than the probability that the old customers will resort to the old place. 
