Case law

Board of Commissioners v. United States

69 Ct. Cl. 52 · United States Court of Claims · Feb 10, 1930

See Aetna Construction Co. v. United States, 46 C. Cls. 113 ; South Boston Iron Works v. United States, 34 C. Cls. 174 ; United States v. Milliken Imprinting Co., 202 U. S. 168 ; Poole Engineering & Machine Co. v. … Cls. 9 ; and Heid Brothers v. United States, 63 C. Cls. 392 , and cases therein cited.

LTV Aerospace Corp. v. Renegotiation Board

51 T.C. 369 · United States Tax Court · Dec 16, 1968

Bay Co. v. Renegotiation Board, 38 T.C. 535, 546-547 (1962). … Compare Boeing Co. v. Renegotiation Board, 37 T.C. at 643 .

Manchester Board & Paper Co. v. Commissioner

29 B.T.A. 108 · United States Board of Tax Appeals · Oct 12, 1933

Bonwit Teller & Co. v. Commissioner., 53 Fed. (2d) 381, certiorari denied, 284 U.S. 690 . We do not know that these privileges had any value. … Bonwit Teller & Co. v. Commissioner, supra; 353 Lexington Ave. Corp., 27 B.T.A. 762 ; sec. 111 (b) (2), Revenue Act of 1928.

W. P. Brown & Sons Lumber Co. v. Commissioner

26 B.T.A. 1192 · United States Board of Tax Appeals · Oct 12, 1932

Apparently the Brown Realty Company was incorporated in the fall of 1922. … Commissioner, 43 Fed. (2d) 331, and Frank & Seder Co. v. Commissioner, 44 Fed. (2d) 147. These two cases reversed Board decisions reported at 15 B.T.A. 881 , and 13 B.T.A. 1 , respectively.

Offner Products Corp. v. Renegotiation Board

50 T.C. 856 · United States Tax Court · Sep 16, 1968

Secretary of War, 21 T.C. 200 (1953); Vaughn Machinery Co. v. Renegotiation Board, 30 T.C. 949 (1958), affd. 273 F. 2d 235 (C.A. 6, 1959). … See Boeing Co. v. Renegotiation Board, supra at 635; and North Americana. Aviation, Inc. v. Renegotiation Board, 39 T.C. 207, 228-229 (1962).

Baltimore Contractors, Inc. v. Renegotiation Board

43 T.C. 611 · United States Tax Court · Feb 9, 1965

In Bertelsen v. … In Hirabayashi v.

R. L. Brown Coal & Coke Co. v. Commissioner

14 B.T.A. 609 · United States Board of Tax Appeals · Dec 7, 1928

Brown, as an individual, received a liquidating dividend from R. L. Brown Coal & *615 Coke Co. in 1921 of $29,425.38. … Brown as an individual and not to the company. The evidence indicates that R. L. Brown received no liquidating dividend from the corporation in 1921. The contention of the petitioners upon this point is sustained.

Board of Fire Underwriters v. Commissioner

26 B.T.A. 860 · United States Board of Tax Appeals · Aug 17, 1932

Its only receipts came by requisition from the National Board of Fire Underwriters and any excess' of receipts over disbursements was deducted in arriving at future estimates. … Eisner v. Maeomiber, 252 U. S. 189 .

08-15 908

Board of Veterans' Appeals · Feb 5, 2015

See Rucker v. Brown, 10 Vet. App. 67, 74 (1997); Layno v. Brown, 6 Vet. App. 465, 469 (1994); see also Cartwright v. Derwinski, 2 Vet. App. 24, 25 (1991). … See Smallwood v. Brown, 10 Vet. App. 93, 97 (1997).

Larry A. Pelegrini v. Anthony J. Principi

United States Court of Appeals for Veterans Claims · Jan 13, 2004

R. at 11), the Board, pursuant to Barnett v. … See Allday v. Brown, 7 Vet.App. 517, 533-34 (1995).

Craig S. Walquist & Maria L. Walquist v. Commissioner

152 T.C. No. 3 · United States Tax Court · Feb 25, 2019

Klein v. … (quoting FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 133 (2000))), aff’d, 669 F. App’x 489 (2016).

Board v. Commissioner

14 T.C. 322 · United States Tax Court · Mar 1, 1950

See Central National Bank of Cleveland v. United States (Ct. Cls.), 41 Fed. Supp. 239, 247; Commissioner v. Nathan’s Estate (C. C. A., 7th Cir.), 159 Fed. (2d) 546. … Stone v. Stone, 319 Mich. 194 ; 29 N. W. (2d) 271 , with Lowry v. Kavanagh, 322 Mich. 532 ; 34 N. W. (2d) 60 .

Schumacher Wall Board Corp. v. Commissioner

33 B.T.A. 1211 · United States Board of Tax Appeals · Feb 26, 1936

Three of the Schumacher individuals also owned a group of patents relating to the manufacture of wall board. … We there held, citing West Texas Refining & Development Co. v. Commissioner, 68 Fed. (2d) 77, that the new corporation was not limited to the basis of the old, but was entitled to use cost as the basis.

Hooper Constr. Co. v. Renegotiation Board

35 T.C. 837 · United States Tax Court · Feb 28, 1961

Rushlight v. United States, 259 F. 2d. 658 (C.A. 9, 1958), certiorari denied 359 U.S. 952 . … Rosner v. W.C.P.A.B., 17 T.C. 445, 458-459 (1951). The respondent has cited no authority in support of his argument to the contrary except Lichter v.

Best Moulding Corp. v. United States

49 Cust. Ct. 102 · United States Customs Court · Oct 22, 1962

Ellis v. United States, 30 Treas. … Ed. 139 , and United States v. Dudley, 174 U.S. 670 , 43 L. Ed. 1129 .

Callahan v. War Contracts Price Adjustment Board

13 T.C. 355 · United States Tax Court · Sep 26, 1949

Y. c. 39) §62; Cameron v. Com’r., 56 F. (2d) 1021 (C. C. A. 3). 3 We hold that petitioner was not dissolved by the entrance of a new partner. … Sec. 403 (e). (1) Any contractor or subcontractor aggrieved by an order of the Board determining the amount of excessive profits received or accrued by such contractor or subcontractor may, within ninety days (not counting

Warner v. War Contracts Price Adjustment Board

14 T.C. 1320 · United States Tax Court · Jun 28, 1950

See Hug Co. v. War Contracts Price Adjustmentsoard, 14 T. … In Moening v. War Contracts Price Adjustment Board, 14 T.

Gregory v. Brown v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Dec 30, 2019

On Appeal from the Board of Veterans' Appeals (Decided December 30, 2019) Gregory V. Brown, pro se. James M. … Gardner v. Brown, 5 F.3d 1456 (Fed. Cir. 1993), aff'd, 513 U.S. 115 (1994).

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 2, 2021

OFFICE OF SPECIAL MASTERS No. 20-375V (to be published) ************************* THOMISA BROWN … Avera v. Sec’y of Health & Hum. Servs., 515 F.3d 1343, 1347–48 (Fed. Cir. 2008) (quoting Blum v. Stenson, 465 U.S. 886, 888 (1984)).

Industria de Fundicao Tupy v. Brown

19 Ct. Int'l Trade 1266 · United States Court of International Trade · Oct 12, 1995

See Industria de Fundicao Tupy v. Ronald Brown (Tupy), 18 CIT 933 , 866 F. Supp. 565 (1994). … For support, Tupy relies on Kemira Fibres Oy v. United States (Kemira I), 18 CIT 687 , 858 F. Supp. 229 (1994) and Kemira Fibres Oy v. United States (Kemira II), 18 CIT 831 , 861 F.