Why would a page on this website called Talk Rangers be the bearer of truth on the liquidation of the Club? Because the term 'Old Firm' was never official who has the final say on it's existence because if it's unofficial then surely anyone who uses it is doing so in an opinionated expression. In all honesty you couldn't produce anything that declares the term 'Old Firm' as an official description much the same way as what the 'New Firm' is for Dundee Utd and Aberdeen. Similarly what Nimmo Smith delacred the Rangers FC 'In Common Speech' can be deemed a continuing entity. He had to use that 'In Common Speech' term because Lord Nimmo Smith knows that in Law, Rangers FC formed in 1872 are officially liquidated. There's your difference. That's what the 'Old Firm' term is: In common speech but not strictly official.