...considered on its own merits and such result of value arrived at as may be just and right in each case. It is not a matter of formulas, but there must be...basis in a proper consideration of all relevant facts. We consider any value a fair value which fair and reasonable men would say ought to be attached to...

...guideposts have been considered in cases involving a similar question and as a general proposition it is not a matter of formulas but there must be a...its basis in a proper consideration of all relevant 764 Opinion of the Court facts. The matters which enter into a consideration of this kind are cost...

...Fed. (2d) 55; Henry F. du Pont v. Commissioner, 2 TC 246. Id. XX. (3) In the ascertainment of value "there must be a reasonable judgment having its basis...in a proper consideration of all relevant facts." Standard Oil Company of New Jersey v. Southern Pacific Corporation el al., 268 US 146, 156. Id. XXI....

...ascertainment of value is not controlled by rigid rules or artificial formulae; what is required is a "reasonable judgment having its basis in a proper consideration of all relevant facts. Minnesota Rate Cases, 230 US 352, 434." Standard Oil Co., of New Jersey v. Southern Pacific Co., 268...

...squarely held that neither original cost nor reproduction is the basis for a proper valuation; but a 'reasonable judgment having its basis in a proper consideration of all the relevant facts.' " Mr. Taggart shrewdly adds: "The danger to the investor, should reproduction...

...but to the right to receive just compensation for the service given to the public. • • • The ascertainment of that value is not controlled by artificial...having Its basis in a proper consideration of all the relevant facts." In Knott et aL v. St Louis, KC & CR Co. et aL, 230 DS 512, 33 Sup. Ct. 983, 57...

...considered on its own merits, and such result or value arrived at as may be "just and right in each case." "It is not a matter of formulas, but there must be...in a proper consideration of all relevant facts." 1 "We take it that any value is a fair value which fair and reasonable men would say ought to be attached...

...Ann. Cas. 1916A, 18: "The ascertainment of that value ia not controlled by artificial rules. It ¡я not a matter of formulas, but there must be a reasonable...a proper consideration of all relevant facts." The commission, in determining the value of appellant's plant, considered Its historical cost, the investment...

...calculation is the ' fair value of the property ' used for the convenience of the public. * * * The ascertainment of that value is not controlled by artificial...a proper consideration of all relevant facts." The valuation of property must always be largely a matter of judgment and not of formula or precise mathematical...

...230 US 352, 434, 33 Sup. Ct. 729, 754 (57 L. Ed. 1511, 48 LRA [NS] 1151, Ann. Cas. 1916A, 18) : "The ascertainment of that value is not controlled by artificial...a proper consideration of all relevant facts." The evidence introduced by the relator was relevant. It has not been considered. We do not mean to say...