Case law

Greene County Farmers Sales Ass'n v. United States

55 F. Supp. 123 · United States Court of Claims · May 1, 1944

Co. v. … Brown v. Helvering, 291 U.S. 193, 205 , 54 S.Ct. 356 , 78 L.Ed. 725 . The allowance of deductions from gross or net income does not turn on general equitable considerations. Deputy, Administratrix, et al., v.

Raylaine Worsteds, Inc. v. United States

146 F. Supp. 723 · United States Court of Claims · Dec 5, 1956

Raylaine Worsteds, Inc., v. United States, 119 Ct.Cl. 838 . … See also Whitfield v. Sears, 233 Iowa 887 , 10 N.W.2d 564 ; Star Bottling Co. v. Louisiana Purchase Exposition Co., 240 Mo. 634 , 144 S.W. 776 .

Jerome S. Murray and Grace H. Murray v. The United States

426 F.2d 376 · United States Court of Claims · May 15, 1970

See, Scheuber v. Commissioner of Internal Revenue, 371 F.2d 996 (7th Cir. 1967); Heller Trust v. Commissioner of Internal Revenue, 382 F.2d 675 (9th Cir. 1967); Municipal Bond Corp. v. … Plaintiff refers us to Arrowsmith v.

American Can Co. v. United States

69 Ct. Cl. 1 · United States Court of Claims · May 6, 1929

After extensive hearings these claims were rejected on technical grounds by the claims board of the War Department. … *18 approximately $2,500,000 in the claim filed with the claims board in 1921.

Shook v. United States

38 Cont. Cas. Fed. 76,424 · United States Court of Claims · Oct 28, 1992

See, e.g., Inland Service Corp. v. … Wilson Corp. v.

Begay

650 F.2d 288 · United States Court of Claims · Jun 27, 1980

See Hebah v. United States, 192 Ct. Cl. 785 , 428 F.2d 1334 (1970), cert. denied, 409 U.S. 870 (1972). … Begay v. United States, 219 Ct.Cl. 599 . Following that order, a hearing was held on the Navajo Reservation by Ms. Frances A.

American President Lines, Ltd. v. United States

33 Cont. Cas. Fed. 74,376 · United States Court of Claims · Apr 23, 1986

See Stark v. Wickard, 321 U.S. 288 , 64 S.Ct. 559 , 88 L.Ed. 733 (1944); Social Security Board v. Nierotko, 327 U.S. 358 , 66 S.Ct. 637 , 90 L.Ed. 718 (1946). … Brown, 380 U.S. 278, 291 , 85 S.Ct. 980, 988 , 13 L.Ed.2d 839 (1965); Social Security Board v. Nierotko, 327 U.S. 358, 369 , 66 S.Ct. 637, 643 , 90 L.Ed. 718 (1946); Burnet v.

Skinner Mfg. Co. v. United States

8 F. Supp. 741 · United States Court of Claims · Nov 5, 1934

In United States v. Anderson, 269 U. S. 422 , 46 S. Ct. 131, 134 , 70 L. … American National Co. v. United States, 274 U. S. 99 , 47 S. Ct. 520 , 71 L. Ed. 946 , and Lucas v. American Code Co., 280 U. S. 445 , 50 S. Ct. 202 , 74 L. Ed. 538 , 67 A. L. R. 1010.

Carden v. United States

87 Ct. Cl. 189 · United States Court of Claims · May 2, 1938

The case of Turner & Otis v. … In *202 Vickery v.

Gould v. United States

3 Cl. Ct. 693 · United States Court of Claims · Oct 31, 1983

It was stated in Citizens Coalition, Etc. v. … Broad Avenue Laundry & Tailoring v. United States, 693 F.2d 1387, 1390 (Fed.Cir.1982). Accord: Gava v. United States, 699 F.2d 1367, 1370 (Fed.Cir.1983).

Automatic Screw Products Company v. United States

169 F. Supp. 951 · United States Court of Claims · Feb 11, 1959

United States v. Joseph A. Holpuch Co., 328 U.S. 234, 239 , 66 S.Ct. 1000 , 90 L.Ed. 1192 . See also Stiers Bros. Construction Co. v. United States, 109 Ct.Cl. 353, 388 ; John J. Harte Co. v. … The later decision of the Supreme Court in United States v.

A. C. Ball Co.

513 F.2d 638 · United States Court of Claims · Jan 24, 1975

Upon consideration thereof, together with the briefs submitted by counsel without oral argument, it is concluded that the decision of the Armed Services Board of Contract Appeals of May 25,1972 denying plaintiff’s claim is … See Space Corporation v. United States, 200 Ct. Cl. 1 , 470 F. 2d 536 (1972).

Froudi v. United States

23 Cl. Ct. 328 · United States Court of Claims · Jun 13, 1991

This analysis “begins and ends with the guiding principle that absent ambiguous language or clearly contrary legislative intent, a statute is construed in accord with its plain meaning,” Brown v. … Lariscey, 861 F.2d at 1270 , citing Lassiter v.

Air Express International Corporation v. The United States

439 F.2d 157 · United States Court of Claims · Mar 19, 1971

of the case, as stipulated by the parties, are as follows: Plaintiff, a Delaware corporation, is an indirect air carrier for both domestic and interna *158 tional traffic, under authority granted by the Civil Aeronautics Board … United States v. Wilder, 13 Wall, 254, 80 U.S. 254 , 20 L.Ed. 681 (1871); Southern Pacific Co. v.

Lusk v. United States

173 Ct. Cl. 291 · United States Court of Claims · Oct 15, 1965

, and that the acts of the board as a de facto court are binding upon the county. … V, 1959-63).

Bowles Lunch, Inc. v. United States

33 F. Supp. 235 · United States Court of Claims · Jun 3, 1940

The regulation has been approved and applied by the Board of Tax Appeals. Home State Bank v. Commissioner, 15 B.T.A. 121 ; Henry Heldt v. Commissioner, 16 B.T.A. 1035 . … The Circuit Court of Appeals for the Eighth Circuit, in Helvering v. Missouri State Life Ins.

Alpha Silk Co. v. United States

125 F. Supp. 941 · United States Court of Claims · Nov 30, 1954

Stahel & Co., Inc., et al. v. United States, 111 C. Cls. 682 , certiorari denied 336 U. S. 951 . We have reconsidered the questions and have come to the same conclusions. … The District Court upheld the decision of the Board of Governors, and its judgment was affirmed by the Circuit Court of Appeals for the Second District. Crowley v. Commodity Exchange, 141 F. (2d) 182.

Walter R. v. United States

451 F.2d 1395 · United States Court of Claims · Dec 10, 1971

Pridemark, Inc. v. Commissioner of Internal Revenue, 345 F.2d 35, 41 (4th Cir. 1965). … When it was learned on or about February 17, 1961, that Namco could not qualify to do business in Australia because of its name, the board of directors of the corporation discussed the problem of what should be done.

Getzoff v. United States

109 F. Supp. 712 · United States Court of Claims · Jan 13, 1953

Under our decisions in Lezin v. United States, 98 F.Supp. 574 , 120 Ct.Cl. 724 ; Jackson v. United States, 121 Ct.Cl. 405 ; and Mendez v. … Neither the case of Garcia v. United States. Ct.Cl., 108 F.Supp. 608 , nor Wheeler v. United States, Ct.Cl., 109 F.Supp. 703 , involve the point discussed above.

Cebrian v. United States

181 F. Supp. 412 · United States Court of Claims · Mar 2, 1960

Lazarus v. United States, supra; Brown v. Commissioner, 5 Cir., 143 F.2d 468, 470 . However, as we pointed out above, no one test is determinative of the issue. … Helvering v.