Case law

Helen Barela v. James B. Peake

22 Vet. App. 155 · United States Court of Appeals for Veterans Claims · Jun 24, 2008

Brown, 5 Vet.App. 503, 505 (1993); see also Gardner v. … (quoting Tallman v. Brown, 7 Vet.App. 453, 460 (1995))); Smith v.

Sumner E. And Barbara P. Brown v. The United States

396 F.2d 459 · United States Court of Claims · Jun 14, 1968

Brown, husband and wife, filed joint Federal personal income tax returns for the calendar years ending December 31, 1955 and December 31, 1956. On November 16, 1954, Sumner E. … In Lewis v.

Brown v. Comm'r

111 T.C.M. 1169 · United States Tax Court · Mar 3, 2016

BROWN AND CONNIE E. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18360-14. Filed March 3, 2016. Charles E. Brown and Connie E. … See Rule 142(a); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934); Rockwell v. Commissioner, 512 F.2d 882, 886 (9th Cir. 1975), aff’g T.C. Memo. 1972-133.

McCartt v. West

12 Vet. App. 164 · United States Court of Appeals for Veterans Claims · Feb 8, 1999

See Robinette v. Brown, 8 Vet.App. 69, 73 (1995). A claim is well grounded if it is “plausible.” Murphy v. Derwinski, 1 Vet.App. 78, 81 (1990). … See Caluza v. Brown, 7 Vet.App. 498, 506 (1995), aff'd per curiam, 78 F.3d 604 (Fed.Cir.1996) (table); see also Epps v.

Robert A. Anderson v. Eric K. Shinseki

22 Vet. App. 423 · United States Court of Appeals for Veterans Claims · Mar 13, 2009

See Floyd v. Brown, 9 Vet.App. 88, 95 (1996). … See Caluza v. Brown, 7 Vet.App. 498, 506 (1995), af'd per curiam, 78 F.3d 604 , 1996 WL 56489 (Fed.Cir.1996) (table); Gabrielson v. Brown, 7 Vet.App. 36, 39-40 (1994); Gilbert, supra. Mr.

Cullens v. Gober

14 Vet. App. 234 · United States Court of Appeals for Veterans Claims · Jan 17, 2001

See Locher v. Brown, 9 Vet.App. 535, 537 (1996); Bazalo, 9 Vet.App. at 309 . … West, 12 Vet.App. 55, 58 (1998); Locher v. Brown, 9 Vet.App. 535 (1996); Dillon v. Brown, 8 Vet.App. 165 (1995); Olney v. Brown, 7 Vet.App. 160 (1994).

Timberlake v. Gober

14 Vet. App. 122 · United States Court of Appeals for Veterans Claims · Sep 15, 2000

See Darby v. Brown, 10 Vet.App. 243, 245 (1997); Hanna v. Brown, 6 Vet.App. 507, 510 (1994). … Bennett v. Brown, 10 Vet.App. 178, 181 (1997).

Brown v. Comm'r

113 T.C.M. 1084 · United States Tax Court · Jan 24, 2017

BROWN AND AMBER L. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15627-15. Filed January 24, 2017. H and W owned INC and LLC, each an S corporation. … Brown being allocated a $90,455 ordinary business loss and Mrs. Brown being allocated a $90,456 ordinary business loss. Petitioners included the losses from the 2012 Quantum Inc.

Board of Field Officers v. United States

22 Ct. Cl. 58 · United States Court of Claims · Dec 20, 1886

To afford the *59 claimant a remedy as to the rent not embraced in the former judgment, Congress, in July, 1886, passed a special act for his relief, as follows: “AN ACT for the relief of the Board of Field Officers of the … Representatives of the United States of America in Congress assembled, That the Court of Claims shall, notwithstanding the bar prescribed by any statute of limitation, hear, determine, and adjudge any claim or claims of the Board

Brown v. Comm'r

2016 T.C. Summary Opinion 89 · United States Tax Court · Dec 21, 2016

Summary Opinion 2016-89 UNITED STATES TAX COURT EDGAR DAVID BROWN, Petitioner v. … V. Julian Brown Memorial Fund In 2005 petitioner established the Julian Brown Memorial Fund (Memorial Fund) in memory of his deceased son.

Frances D'Aries v. James B. Peake

22 Vet. App. 97 · United States Court of Appeals for Veterans Claims · Apr 8, 2008

Brown, 5 Vet.App. 499 (1993), and Guerrieri v. Brown, 4 Vet.App. 467 (1993). Secretary’s Br. at 19-20. The Secretary further argues that any reliance by Mrs. D’Aries on Padgett v. … See Owens v. Brown, 7 Vet.App. 429, 433 (1995); Layno, 6 Vet.App. at 469 . Further, the Court finds that the Board’s decision was supported by adequate reasons or bases.

Hickson v. West

11 Vet. App. 374 · United States Court of Appeals for Veterans Claims · Aug 17, 1998

Beausoleil v. Brown, 8 Vet.App. 459, 463 (1996). In Evans v. … See Molloy v. Brown, 9 Vet.App. 513, 516 (1996). The only question before the Board under Barnett on a claim to reopen is whether there is new and material evidence to reopen.

Waller v. United States

461 F.2d 1273 · United States Court of Claims · Jun 16, 1972

Birt v. United States, 180 Ct. Cl. 910, 913 (1967); Keef v. United States, 185 Ct. Cl. 454, 471 (1968). … Birt v. United States, supra, 180 Ct. Cl. at p. 913 ; Keef v. United States, supra, 185 Ct. Cl. at p. 461 .

George D. Murphy v. Eric K. Shinseki

26 Vet. App. 510 · United States Court of Appeals for Veterans Claims · Apr 4, 2014

Smith v. Brown, 35 F.3d 1516, 1520 (Fed. Cir. 1994), superceded on other grounds by statute as stated in Samish Indian Nation v. United States, 419 F.3d 1355 (Fed. … See Brown v.

Rivers v. Gober

10 Vet. App. 469 · United States Court of Appeals for Veterans Claims · Nov 3, 1997

Brown, 7 Vet.App. 398, 410 (1995). In EF v. … Myers, supra; see also Fugo v. Brown, 6 Vet.App. 40, 43 (1993); Crippen v.

Ray A. Mc Clain v. R. James Nicholson

21 Vet. App. 319 · United States Court of Appeals for Veterans Claims · Jun 21, 2007

See Gilpin v. West, 155 F.3d 1353 (Fed.Cir.1998); Degmetich v. Brown, 104 F.3d 1328 (Fed.Cir.1997). … . § 7104 (d)(1); Allday v. Brown, 7 *322 Vet.App. 517, 527 (1995); Gilbert v. Derwinski, 1 Vet.App. 49, 56-57 (1990). The Board decision meets this requirement. Mr. McClain filed his claim in September 1994.

Hicks v. West

12 Vet. App. 86 · United States Court of Appeals for Veterans Claims · Dec 9, 1998

See Robinette v. Brown, 8 Vet.App. 69, 75-76 (1995); King v. Brown, 5 Vet.App. 19, 21 (1993). … Meyer v. Brown, 9 Vet.App. 425, 430 (1996) (citing Johnson v. Brown, 8 Vet.App. 423, 427 (1995)); see also Slater v. Brown, 9 Vet.App. 240, 244 (1996); Butler v. Brown, 9 Vet.App. 167, 171 (1996).

Elizabeth H. Bonner v. R. James Nicholson

19 Vet. App. 188 · United States Court of Appeals for Veterans Claims · Jun 17, 2005

been committed.’ ” Brown v. … Brown, 4 Vet.App. 307, 309 (1993); see also Harder v. Brown, 5 Vet.App. 183, 189 (1993); Gilbert v. Derwinski, 1 Vet.App. 49, 52 (1990) (emphasis added) (quoting United States v. U.S.

Herrin v. United States

19 Cust. Ct. 102 · United States Customs Court · Jun 25, 1947

Wallin v. West

11 Vet. App. 509 · United States Court of Appeals for Veterans Claims · Oct 16, 1998

Brown, 9 Vet.App. 535, 538 (1996); Jones v. Brown, 7 Vet.App. 134, 136-38 (1994). … Brown, 9 Vet.App. 513, 516 (1996) (citing Lathan v.