Case law

Guaranty Trust Co. v. Commissioner of Internal Revenue

98 F.2d 62 · Court of Appeals for the Second Circuit · Jul 5, 1938

Six members of the Board dissented on the ground that Mr. … Johnson v. Commissioner, 2 Cir., 86 F.2d 710, 713 ; Holmes v. Roper, 141 N.Y. 64 , 36 N.E. 180 . American Law Institute, Restatement Trusts § 26.

George La Monte & Son v. Commissioner of Internal Revenue

32 F.2d 220 · Court of Appeals for the Second Circuit · Apr 8, 1929

Tho Board of Tax Appeals pointed out that, even though royalties may be a profitable arrangement to the taxpayer, such agreement, if bona fide and reasonable, can be regarded as an expense of the business. In Budd v. … Jacobs & Davies v. Anderson (C. C. A.) 228 F. 505 .

Patent Royalties Corp. v. Commissioner of Internal Revenue

65 F.2d 580 · Court of Appeals for the Second Circuit · Jun 12, 1933

The Board of Tax Appeals adopted the Commissioner’s theory and confirmed the deficiency. … The order of the Board is reversed.

Drywall Tapers And Pointers Of Greater New York, Local 1974 Of I.B.P.A.T., Afl-Cio v. Local 530 Of Operative Plasterers And Cement Masons International Association

954 F.2d 69 · Court of Appeals for the Second Circuit · Jan 14, 1992

" (the "Board"). … Republic of the Philippines v.

Pamela Tucker and Michael Tucker, Individually and as Parents and Natural Guardians of Jonas Tucker v. Bay Shore Union Free School District

873 F.2d 563 · Court of Appeals for the Second Circuit · Apr 18, 1989

See Board of Education v. Rowley, 458 U.S. 176 , 102 S.Ct. 3034 , 73 L.Ed.2d 690 (1982); Kerkam v. McKenzie, 862 F.2d 884, 886-89 (D.C.Cir.1988). … Id., 838 F.2d at 640 ; see also Hiller v. Board of Education, 687 F.Supp. 735, 741-42 (N.D.N.Y.1988); cf.

United States v. Joseph R. Pisani

773 F.2d 397 · Court of Appeals for the Second Circuit · Sep 12, 1985

Stratton v. Commissioner, 54 T.C. at 281 . We think that this approach is correct. See United States v. … New York State Board of Elections, 1979 Opinion No. 3.

Ximines v. George Wingate High School

Court of Appeals for the Second Circuit · Feb 20, 2008

06-3627-cv XIMINES v. … Cornwell v.

Richter v. Commissioner

124 F.2d 412 · Court of Appeals for the Second Circuit · Jan 7, 1942

Decision here may well turn upon whether or not the conclusion of fact by the Board is supported by the record. … Rogers v. Commissioner, 9 Cir., 103 F.2d 790 ; Pender v. Commissioner, 4 Cir., 110 F.2d 477 .

Carol Pryce v. Immigration and Naturalization Service

568 F.2d 278 · Court of Appeals for the Second Circuit · Jan 12, 1978

The Court has held in Woodby v. … The Immigration Judge and the Board of Immigration Appeals did, indeed, articulate the appropriate standard of proof (Kokkinis v.

Donachie v. Liberty Mutual Ins. Co.

Court of Appeals for the Second Circuit · Mar 11, 2014

Brown,  M.D.  (“Dr.  Brown”),  to  review  Donachie’s  claim.  Dr.  Brown  reviewed  Donachie’s  medical  file  and  Dr.  Gordon’s  records,  but  he  never  spoke directly with either individual.  … Durakovic v. Bldg. 

AD/SAT, A Division of Skylight, Inc. v. Associated Press

181 F.3d 216 · Court of Appeals for the Second Circuit · Jun 23, 1999

The Supreme Court recognized the relevance of price differences to the definition of a relevant market in Brown Shoe Co. v. United States, 370 U.S. 294, 325 , 82 S.Ct. 1502 , 8 L.Ed.2d 510 (1962). … See Nifty Foods Corp. v. Great Atlantic and Pacific Tea Co., 614 F.2d 832, 841 (2d Cir.1980); see also Thomas V.

Pan American World Airways, Inc. v. International Brotherhood Of Teamsters

894 F.2d 36 · Court of Appeals for the Second Circuit · Jan 9, 1990

Ry. v. United Transp. … See Ruby v.

Hardison v. Bd. of Ed. Oneonta City School District

773 F.3d 372 · Court of Appeals for the Second Circuit · Dec 3, 2014

13-1594-cv (L) Hardison v. Bd. of Ed. … Four v. Carter, 510 U.S. 7, 13-14 (1993).

Morning Mist Holdings Ltd. v. Krys

714 F.3d 127 · Court of Appeals for the Second Circuit · Apr 16, 2013

11-4376-cv Morning Mist Holdings Ltd. v. … Id. at 120; 8 see also United States v.

Wadia v. United States

101 F.2d 7 · Court of Appeals for the Second Circuit · Jan 9, 1939

In United States v. … In Ozawa v.

Corporacion De Ventas De Salitre Y Yoda De Chile v. Commissioner

130 F.2d 141 · Court of Appeals for the Second Circuit · Jul 17, 1942

Helvering v. American Chicle Co., 291 U.S. 426 , 54 S.Ct. 460 , 78 L.Ed. 891 . … In Higgins v.

The Thingvalla

48 F. 764 · Court of Appeals for the Second Circuit · Dec 14, 1891

As the navigating officer of the Geiser — her first officer, Brown — went down with his ship, we are without positive information as to what lights he saw and navigated to. … v v was fastened nowhere appears. We clo not think there is suili-‘Aciv evidence to warrant a finding that the light was set lower than the rules inquired. Vov can the Thingvalla be hold in fault for porting.

United States ex rel. Flakowicz v. Alexander

164 F.2d 139 · Court of Appeals for the Second Circuit · Nov 6, 1947

By his local board *140 he was classified I-A while he claimed a IV-D classification. … See Gibson v. United States, 329 U.S. 338 , 67 S.Ct 301 .”

Rogers v. Fitch

81 F. 959 · Court of Appeals for the Second Circuit · Jul 21, 1897

The old-fashioned wooden bedstead is constructed with side boards or frames which are of considerable depth, and the cross slats between those side boards may be located, if desired, near the bottom of the side boards, so … Co. v. Locomotive E. S. T. Co., 110 U. S. 497, 498 , 4 Sup. Ct. 220; Aron v. Railway Co., 132 U. S. 89 , 10 Sup. Ct. 24; Briggs v. Ice Co., 8 C. C. A. 483 , 60 Fed. 87 .

Monarch Insurance v. Insurance Corp. of Ireland Ltd.

835 F.2d 32 · Court of Appeals for the Second Circuit · Dec 7, 1987

Schwartz, 46 N.Y.2d 401, 410 , 413 N.Y.S.2d 895, 899 , 386 N.E.2d 807, 811 (1978) (negligence); and Brown v. … Rymkevitch, 25 A.D.2d 187, 189 , 268 N.Y.S.2d 604, 607 (3d Dep’t 1966); see also Connors-Haas, Inc. v. Board of Educ., 44 N.Y.2d 860 , 862, 407 N.Y.S.2d 474 , 475, 378 *37 N.E.2d 1043 (1978) agree to a common agency).