A Case Decided in 1976 by the Sixth Circuit, Rome

question 154

Multiple Choice

A case decided in 1976 by the Sixth Circuit, Rome v. Johnson, is reported in the Federal Reporter, second series, page 56. The volume number is 409. Which is the correct citation?

• A) Rome v. Johnson, 409 F. 2d 56 (1976)
• B) Rome v. Johnson, 56 F. 2d 409 (6th Cir. 1976)
• C) Rome v. Johnson, 409 F. Supp 56 (6th Cir. 1976)
• D) Rome v. Johnson, 409 F. 2d 56 (6th Cir. 1976)
• E) None of these choices is correct.

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Definitions:

Dividend Payable

A liability recorded on the balance sheet representing a company's obligation to pay its shareholders declared dividends.

Dividend Revenue

Income received from owning shares in a company, typically distributed from the company's profits.

Partial Goodwill Method

An accounting method where goodwill is only calculated and recorded for the parent's share of ownership in a subsidiary, not for minority interests.

Goodwill

An intangible asset that arises when a company acquires another company for a price greater than the fair value of its net identifiable assets.