Case law

Craft v. United States

544 F.2d 468 · United States Court of Claims · Jun 16, 1976

See, e.g., Newman v. United States, 185 Ct. Cl. 269, 276 (1968) ; Beckham v. United States, 183 Ct. Cl. 628, 635-36 , 392 F. 2d 619, 622 (1968) ; Smith v. United States, 168 Ct. Cl. 545, 553 (1964). … Cooper v. United States, 178 Ct. Cl. 277, 316 (1967). Since the Appeals Board failed to remedy the Council’s defects, its decision must rise or fall with that of the Council.

Brundage v. United States

504 F.2d 1382 · United States Court of Claims · Oct 23, 1974

See e.g., Grisham v. United States, 183 Ct. Cl. 657 , 392 F. 2d 980 , cert. denied, 393 U.S. 843 (1968) ; Jackson v. United States, 179 Ct. Cl. 29 , cert. denied, 389 U.S. 985 (1967) ; Gersten v. United States, 176 Ct. … See e.g., Grisham, supra; Gersten, supra; Alpert, supra; Albright v. United States, 161 Ct. Cl. 356 (1963) ; Bovard, supra; Miner v. United States, 143 Ct. Cl. 801 (1958) ; Dion v. United States, 137 Ct. Cl. 166 (1956).

Greene v. United States

65 Fed. Cl. 375 · United States Court of Federal Claims · Apr 29, 2005

The Board found that Mr. … the Correction Board, any transcripts of proceedings, and the documents memorializing the board’s determinations.

Brown v. United States

United States Court of Federal Claims · Dec 15, 2020

Brown and Ruth Hunt-Brown, assert a tax refund claim for tax years 2015 and 2017 against defendant, seeking recovery of “federal income tax and interest erroneously paid . . . or erroneously assessed and collected by the … The Form 2848 was not signed by plaintiff George Brown but, instead, by Tiffany Michelle Hunt. Id. at 2.

Michael W. Canady v. R. James Nicholson

20 Vet. App. 353 · United States Court of Appeals for Veterans Claims · Sep 7, 2006

" Board decision); Matthews v. … (quoting Crippen v. Brown, 9 Vet.App. 412, 418 (1996))).

Brown v. District of Columbia

17 Ct. Cl. 303 · United States Court of Claims · Dec 15, 1881

Brown (No. 3), Francis Prott (No. 161), Thomas A. Brown and Charles P. P. … Wroe (No. 223), William Dickson (No. 305), and William Dickson (No. 309), v The District of Columbia be consolidated and tried together; and that before the trial some one of the claimants, with such others as may join therein

Johnson Controls, Inc. v. United States

671 F.2d 1312 · United States Court of Claims · Feb 10, 1982

Contracting Co. v. United States, 212 Ct. Cl. 318 , 546 F.2d 395 (1976) provides dispositive guidance in this matter. See also, Space Corp. v. United States, 200 Ct. … It certainly did not act reasonably under the circumstances and the Board rightly denied its claim. See Ling-Temco-Vought, Inc. v. United States, 201 Ct. Cl. 135 , 475 F.2d 630 (1973); see also Snyder Corp. v.

Alex Brown, Inc. v. Commissioner

60 T.C. 364 · United States Tax Court · Jun 11, 1973

Dixie, Inc. v. Commissioner, 277 F. 2d 526 (C.A. 2, 1960), affirming 31 T.C. 415 (1958); Egan, Inc., v. Commissioner, 236 F. 2d 343 (C.A. 8, 1956), affirming a Memorandum Opinion of this Court; J. … United States v. Donruss Co., supra.

S-S

21 I. & N. Dec. 900 · Board of Immigration Appeals · Jul 1, 1997

See Nguyen v. … see also Pichardo v.

Kelly v. United States

United States Court of Federal Claims · Jan 6, 2026

Voge v. United States, 844 F.2d 776, 779 (Fed. Cir. 1988) (citing Rostker v. Goldberg, 453 U.S. 57, 70 (1981)). … A correction board’s reliance on post-discharge employment to assess fitness is not unreasonable. See O’Hare v. United States, 155 Fed.

Brown-Crummer Co. v. Commissioner

19 B.T.A. 750 · United States Board of Tax Appeals · Apr 28, 1930

attorneys for the petitioner and respondent that no evidence be introduced, but that the issues herein presented be submitted, considered and decided upon the transcript of the record made in First National Bank in Wichita v. … Reviewed by the Board. Decision will be entered, wider Bule 50. Smith and Trammell dissent.

Brown Shoe Co. v. Commissioner

45 B.T.A. 212 · United States Board of Tax Appeals · Sep 26, 1941

If it was in fact a capital transaction, i. e., if the shares were acquired or parted with in connection with a readjustment of the capital structure of the corporation, the Board rule applies. Doyle v. Mitchell Bros. … Reviewed by the Board. Decision will be entered under Rule 50. Murdock dissents. Art. 22 (a)-16.

Favell v. United States

22 Cl. Ct. 132 · United States Court of Claims · Nov 27, 1990

Taylor v. Board of Educ., 288 F.2d 600 , 605 (2d Cir.1961). … See Brown v. United States, 3 Cl.Ct. 409, 413 (1983).

M. Brown & Co. v. Commissioner

9 B.T.A. 753 · United States Board of Tax Appeals · Dec 21, 1927

Brown Lumber Co. v. Commissioner

9 B.T.A. 719 · United States Board of Tax Appeals · Dec 20, 1927

R., and where it was argued that f. o. b. was only a factor in the selling price, the court said: * * * “ Free on board ” has acquired a settled judicial meaning. Vogt v. Schienebeck (Wis.) 100 N. W. 820 , 67 L. R. … In support of its position, petitioner cites Richardson Lumber Co. v.

Brown Agency, Inc. v. Commissioner

21 B.T.A. 1111 · United States Board of Tax Appeals · Jan 12, 1931

hearing the respondent admitted that evidence adduced at the hearing, which had never been previously put before the respondent, lead unavoidably to the conclusion that the officers’ salaries were duly authorized by the board

Phibro Energy, Inc. v. Brown

19 Ct. Int'l Trade 663 · United States Court of International Trade · May 9, 1995

United States Foreign-Trade Zones Board, 12 Fed. Cir. (T) _, 18 F.3d 1581 (1994) (Conoco II), 3 and remanded to the CIT for adjudication on the merits. See Phibro Energy, Inc. v. Brown, No. 93-1389, Slip Op. at 1 (Fed. … basis for the [Board’s] action that the [Board] itself has not given * * [Bowman Transp., Inc. v.

Ennis-Brown Co. v. Commissioner

10 B.T.A. 1248 · United States Board of Tax Appeals · Mar 8, 1928

The opinion of the Board in Butler's Warehouses, Inc., 1 B. T. A., 851, contains quotations from the Congressional Record showing the intent of Congress in enacting section 204 of the Revenue Act of 1918. … Auburn & Alton Coal Co., v. United States, 61 Ct. Cls. 438. This petitioner’s fiscal year 1919 began September 1, 1918, prior to the period designated by the special relief provisions of section 204 of the 1918 Act.

Brown v. Commissioner

21 B.T.A. 752 · United States Board of Tax Appeals · Dec 17, 1930

A. 545; Model Dairy Co. v. Com missioner, 36 Fed. (2d) 768; Botany Worsted Mills v. United States, 278 U. S. 282 . … In determining the reasonableness of salaries the Board has considered duties discharged, responsibilities assumed, volume of business handled, capital employed, gross income, and net income.

United States Gypsum Co. v. Brown

137 F.2d 803 · Emergency Court of Appeals · Aug 19, 1943

137 F.2d 803 (1943) UNITED STATES GYPSUM CO. v. BROWN, Price Adm'r. No. 29. United States Emergency Court of Appeals. Argued June 16, 1943. Decided August 19, 1943. Rehearing Denied October 6, 1943. *804 Charles M. … Appendix § 901 et seq. [2] 7 F.R. 3153 . [3] 7 F.R. 5872 . [4] Lakemore Company v. Brown, Em. App., 137 F.2d 355 .