Case law

Stone v. United States

4 Cl. Ct. 264 · United States Court of Claims · Jan 6, 1984

Brown v. Felsen, supra, 442 U.S. at 131 , 99 S.Ct. at 2209 ; see also Schuster v. United States, 1 Cl.Ct. 708, 710 (1983); Bander v. United States, 161 Ct.Cl. 475, 481 (1963) (per curiam). … Brown v. Felsen, supra, 442 U.S. at 131 , 99 S.Ct. at 2209 ; see also Hasson v. United States, 220 Ct.Cl. 615 , 618 F.2d 121 (1979).

Regnier v. United States

92 Ct. Cl. 437 · United States Court of Claims · Jan 6, 1941

*439 wag referred to a' board of officers which, recommended that the claim be paid in the amount of $281.17. … (camel’s hair)- 12.50 Blue Dress Cap-:_ 14.00 Leather Jacket_ 10. 00 Black Shoes_ 13.50 Sweater_ 11.25 Brown Field ¡Boots.;_ 40. 00 Raincoat__ 5. 02 Breeches — -_ 30.00 Miscellaneous wearing ap- Bre’eches-'_■_ 33. 75 parel

Lemelson v. United States

3 Cl. Ct. 161 · United States Court of Claims · Jul 26, 1983

In Price v. … Ellis v. Carter, 328 F.2d 573 (9th Cir.1964). In Ellis v.

William S. Gray & Co. v. United States

68 Ct. Cl. 480 · United States Court of Claims · Dec 2, 1929

The Board of Tax Appeals set aside the disallowance and allowed 217%. *499 In Livingston & Co. v. United States, 67 C. … A. 628, 69% allowed by commissioner, approved ¡by board; Brown & Brown, Inc., 10 B. T. A. 106, 67% allowed by commissioner, approved by board; Strayer’s Business College, 10 B. T.

Leonard v. United States

7 F. Supp. 295 · United States Court of Claims · Jun 4, 1934

Brown v. Helvering, 201 U. S. 193 , 54 S. Ct. 356 , 78 L. Ed. 725 . On the other hand trade discounts are held to be deductible. … Spring City Foundry Co. v. Commissioner, 54 S. Ct. 644 , 78 L. Ed. 1200 , decided by the Supreme Court April 30, 1934.

Giant Furniture Co. v. United States

9 F. Supp. 585 · United States Court of Claims · Jan 14, 1935

But. since the decision in Brown v. Helvering, 291 U. S. 193 , 54 S. Ct. 356, 359 , 78 L. … In Brown v. Helvering, the method of the .taxpayer was approved.

Connecticut Department of Children & Youth Services v. United States

16 Cl. Ct. 102 · United States Court of Claims · Jan 9, 1989

United States, 170 Ct.Cl. 389 , 343 F.2d 943 (1965), cert. denied, 382 U.S. 976 , 86 S.Ct. 545 , 15 L.Ed.2d 468 (1966), and Brown v. United States, 175 Ct.Cl. 343 , 358 F.2d 1002 (1966). … Brown, 175 Ct.Cl. at 348, 349 , 358 F.2d at 1004, 1005 . In making this determination, the court was not unmindful of Boston Five Cents Savings Bank v. United States, 864 F.2d 137 , (Fed.Cir.1988).

Barnard v. District of Columbia

20 Ct. Cl. 257 · United States Court of Claims · Apr 20, 1885

It appears that in some cases like the present the Board of Public Works did allow and pay contractors the board rate for rock excavations. … The claimant was thus overpaid by Board of Audit on that account the sum of $1,519.07. (Neitzey’s Case, 17 C. Cls. R., 101 ; Brown’s Case, 17 C. Cls. R., 420.)

McConnell v. United States

5 Cl. Ct. 785 · United States Court of Claims · Jul 27, 1984

Conway was a wage board employee serving as a lock master on the Kentucky River System. … Finally, the Howard Brown Administrative Report was not objectionable because it reflects Corps Comptroller Brown’s opinion. . Plaintiffs other arguments have been considered carefully and rejected.

William A. Smith Contracting Co. v. United States

155 Ct. Cl. 1 · United States Court of Claims · Jul 19, 1961

United States v. Foley, 329 U.S. 64 (1946.) … Fuller Co. v. United States, 108 Ct.Cl. 70 (1947), where the Government was tardy, without “an excusable reason,” in furnishing models for the Archives Building; Kehm Corporation v.

Schuster v. United States

1 Cl. Ct. 708 · United States Court of Claims · Mar 4, 1983

II In Brown v. Felsen, 442 U.S. 127, 131 , 99 S.Ct. 2205, 2209 , 60 L.Ed.2d 767 (1979), the Supreme Court stated that: Res judicata ensures the finality of decisions. … Hasson v. United States, supra, 220 Ct.Cl. at 616 , 618 F.2d 121 ; see also Ray v. Tennessee Valley Authority, supra; Harrington v. Vandalia-Butler Board of Education, 649 F.2d 434, 437 (6th Cir.1981); Cemer v.

Lemelson v. United States

8 Cl. Ct. 789 · United States Court of Claims · Oct 4, 1985

Rolls-Royce, Ltd. v. United States, 176 Ct.Cl. 694 , 364 F.2d 415 (1966).” Sun Shipbuilding & Dry Dock Co. v. United States, 204 Ct.Cl. 915 , 916 (1974). … See United States v. King, 395 U.S. at 4 , 89 S.Ct. at 1502 .

Warren v. United States

4 Cl. Ct. 552 · United States Court of Claims · Feb 17, 1984

Furthermore the Board’s decision is supported by substantial evidence and is neither unreasonable, arbitrary nor capricious. … By letter dated June 27, 1978, BRIOH advised Congressman Brown that no application for a retirement annuity had been submitted on behalf of Mr.

Poe v. United States

7 Cl. Ct. 40 · United States Court of Claims · Dec 11, 1984

In Poe v. Kuyk and Poe v. … Brown v. United States, 396 F.2d 989, 998 (Ct.Cl.1968); Beckham v. United States, 375 F.2d 782, 785 (Ct.Cl.1967).

Ayala v. United States

16 Cl. Ct. 1 · United States Court of Claims · Oct 4, 1988

The Court of Claims articulated the rule that exhaustion of administrative remedies by resort to correction board procedures was permissive. Kirby v. United States, 201 Ct.Cl. 527 (1973); Poe v. … Brown v. GSA, 425 U.S. 820, 835 , 96 S.Ct. 1961, 1969 , 48 L.Ed.2d 402 (1976). Actions based on discriminatory animus must be brought in district courts and not in the Claims Court. 42 U.S.C. § 2000e-5(f)(3). Hadley v.

National Forge Co. v. United States

32 Cont. Cas. Fed. 73,404 · United States Court of Claims · Apr 16, 1985

National Forge Co. v. United States, 7 Cl.Ct. 530, 531 (1985) (National Forge I). … Alderete General Contractors, Inc. v. United States, 715 F.2d 1476, 1480 (Fed.Cir.1983) (evfents occurring after filing of the complaint cannot deprive the court of jurisdiction).

Phillips Construction Co., Inc. v. The United States

394 F.2d 834 · United States Court of Claims · May 10, 1968

Commissioner of Internal Revenue v. Brown, 380 U.S. 563, 579 , 85 S.Ct. 1162 , 14 L.Ed.2d 75 (1965). … Defendant further argues that the Board erred in relying on United States v.

Richardson v. Department of Justice, Bureau of Prisons

229 Ct. Cl. 842 · United States Court of Claims · Jan 29, 1982

We held we did not have jurisdiction on the bases of our prior decision in Dunn v. United States Department of Agriculture, 228 Ct. Cl. 129 , 654 F. 2d 64 (1981), and the Supreme Court’s decision in Brown v. … The petitioner received a board order that informed him of his right to review in these courts.

Baltimore Steam Packet Company v. United States

180 F. Supp. 347 · United States Court of Claims · Jan 20, 1960

Brown Printing Co. v. Commissioner, 5 Cir., 255 F.2d 436 (rent paid to stockholder). Mertens, Law of Federal Income Taxation, § 25.81 cites cases of salaries paid to stockholders. … It cites Olinger Mortuary Ass’n v.

Barnes v. United States

108 F. Supp. 382 · United States Court of Claims · Dec 2, 1952

Jones, Chief Judge, dissenting: I would defer action on these motions until the Loyalty Review Board has finally passed upon the plaintiffs’ removal under the standards laid down in Executive Order No. 10241. … Brown, $2,795.44; Joseph W. B. Clark, $3,897.91; Isadore N. Cohen, $3,536.80; Arthur L. Drayton, $2,759.74; Horace E. Elkins, $1,535.41; Clarence H. Haughton, $3,805.57; Lee Jackson, $3,297.39; Harold C.