Case law

Cuckler v. Commissioner

39 T.C. 1107 · United States Tax Court · Mar 29, 1963

Helvering v. Lazarus & Co., 308 U.S. 252 . Niceties of title or conveyancing should not hide the tax effects of whole transactions. Cf. Gregory v. Helvering, 293 U.S. 465 ; Griffiths v. … and Cuckler and Brown paid nothing for it.

Margreit Castellano v. Eric K. Shinseki

25 Vet. App. 146 · United States Court of Appeals for Veterans Claims · Dec 22, 2011

See Buzinski v. Brown, 6 Vet.App. 360, 369 (1994) (noting that Rank v. … See Butts v. Brown, 5 Vet.App. 532, 534 (1993) (en banc) (Court reviews findings of fact under the “clearly erroneous” standard); Gilbert v.

Mountain Chief Management Services, Inc.

Armed Services Board of Contract Appeals · Dec 3, 2014

The Board has jurisdiction of the appeal under the Contract Disputes Act of 1978, 41 U.S.C. §§ 7101-7109. The parties elected to submit their cases upon the record under Board Rule 11. … Board of Contract Appeals in ASBCA No. 58725, Appeal of Mountain Chief Management Services, Inc., rendered in conformance with the Board's Charter.

Jacquelyn M. Friedsam v. R. James Nicholson

19 Vet. App. 555 · United States Court of Appeals for Veterans Claims · May 8, 2006

See 38 U.S.C. § 7104(d)(1); Allday v. Brown, 7 Vet.App. 517, 527 (1995); Gilbert v. Derwinski, 1 Vet.App. 49, 56-57 (1990). … See Caluza v. Brown, 7 Vet.App. 498, 506 (1995), aff'd per curiam, 78 F.3d 604 (Fed. Cir. 1996) (table); Gabrielson v. Brown, 7 Vet.App. 36, 39-40 (1994); Gilbert, 1 Vet.App. at 57.

Angel Vazquez -Flores v. James B. Peake

22 Vet. App. 37 · United States Court of Appeals for Veterans Claims · Jan 30, 2008

See Francisco v. Brown, 7 Vet.App. 55, 58 (1994); Proscelle v. Derwinski, 2 Vet.App. 629 (1992). … Although an appellant generally must establish that error is prejudicial, see Marciniak v. Brown, 10 Vet.App. 198, 201 (1997) (citing Parker v.

M.C. Percy v. Eric K. Shinseki

23 Vet. App. 37 · United States Court of Appeals for Veterans Claims · Apr 17, 2009

Brown, 9 Vet.App. 24 (1996))), which would indicate that the Substantive Appeal requirement is not jurisdictional. See Arbaugh v. … Brown, 7 Vet.App. 537, 541 (1995); Douglas v. Derwinski, 2 Vet.App. 435, 439 (1992) (en banc).

Moening & Heckmann v. War Contracts Price Adjustment Board

14 T.C. 589 · United States Tax Court · Apr 17, 1950

See Regulations 382.2 (2); Greaves v. War Contracts Price Adjustment Board, 10 T. C. 886 ; Grot Brothers v. Secretary of War, 9 T. C. 495 . His figure for both partners for both businesses aggregates $40,000. … See Continental Chemical & Engineering Supply v. War Contracts Price Adjustment Board, 11 T. C. 45 . See sec. 403 (a) (4) (A).

Gerard Cullen v. Eric K. Shinseki

24 Vet. App. 74 · United States Court of Appeals for Veterans Claims · Aug 13, 2010

The Board has considered the applicability of DeLuca v. Brown, 8 Vet. … Cullen's reliance on Esteban v. Brown, 6 Vet.App. 259 (1994), is similarly misplaced.

Matilda Bonny v. Anthony J. Principi

18 Vet. App. 218 · United States Court of Appeals for Veterans Claims · Aug 17, 2004

See Felton v. Brown, 7 Vet.App. 276, 281 (1994). … See Stillwell, 6 Vet.App. at 302; see also Dillon v. Brown, 8 Vet.App. 165, 168 (1995); Carpenito v. Brown, 7 Vet.App. 534, 537 (1995).

John R. Ramsey Et Al. v. R. James Nicholson

20 Vet. App. 223 · United States Court of Appeals for Veterans Claims · Aug 2, 2006

See Aronson v. Brown, 7 Vet.App. 153, 155 (1994). When the relief sought by a petition has been accomplished, the appropriate course of action is for the Court to dismiss the matter as moot. See Thomas v. … Brown, 9 Vet.App. 269, 270 (1996) (per curiam order); see also Bond v.

Application of Angelo E. Bartlett and Elwood J. Fletcher

300 F.2d 942 · Court of Customs and Patent Appeals · Apr 11, 1962

In fact what the court said, though not presented as a quotation, is a quotation from Shoemaker’s section 46, the first section in his Chapter V, on novelty. … For example, one tile has a light brown base color and the smeared blobs are of white, two darker shades of brown, and olive; another tile has a light gray base color and -the smeared blobs are of black, brown, olive, yellow

Kessel v. West

13 Vet. App. 9 · United States Court of Appeals for Veterans Claims · Sep 20, 1999

(emphasis in original)); Libertine v. Brown, 9 Vet.App. 521, 524 (1996); Smith v. Brown, 8 Vet.App. 546, 554 (1996); Beausoleil v. … Irby v. Brown, 6 Vet.App. 132, 135 (1994); Swann v. Brown, 5 Vet.App. 229, 232 (1993); Wood v. Derwinski, 1 Vet.App. 190, 192 (1991).

Sharp v. Commissioner

75 T.C. 21 · United States Tax Court · Oct 6, 1980

Brown J. Sharp (petitioner) was a resident of Lexington, Ky., at the time the petition in this case was filed. He filed his 1975 Federal income tax return with the Internal Revenue Service Center in Memphis, Tenn. … See, e.g., Wilkerson v. Commissioner, supra; Hyde v. Commissioner, 64 T.C. 300 (1975); Dorzback v. Collison, 195 F.2d 69 (3d Cir. 1952).

Cottle v. Principi

14 Vet. App. 329 · United States Court of Appeals for Veterans Claims · Apr 27, 2001

See Butts v. Brown, 5 Vet.App. 532, 539 (1993) (en banc). … Cacatian v. West, 12 Vet.App. 373, 376 (1999) (citing Gardner v. Brown, 5 F.3d at 1456); see also Meeks v.

Rafael A. Gomez v. Anthony J. Principi

17 Vet. App. 369 · United States Court of Appeals for Veterans Claims · Dec 5, 2003

. § 20.200 and Roy v. Brown, 5 Vet.App. 554, 556 (1993)). R. at 3, 4 (emphasis added). The BVA then dismissed the appeal. R. at 5. … See Austin v. Brown, 6 Vet. App. 547, 551-52 (1994); Thurber v. *374 Brown, 5 Vet.App. 119, 123 (1993). However, given the Court’s holdings in this case, we need not address any such issues.

Dippel v. West

12 Vet. App. 466 · United States Court of Appeals for Veterans Claims · Jul 7, 1999

Davis v. Brown, 7 Vet.App. 298, 303 (1994); Trammell v. Brown, 6 Vet.App. 181, 182-83 (1994). … Brown, 10 Vet.App. 128, 142-43 (1997) (discussing Moreau, supra). Most recently, in Patton v.

Denise Loreth v. Eric K. Shinseki

23 Vet. App. 159 · United States Court of Appeals for Veterans Claims · Sep 29, 2009

. § 20.1302 shows that its current language stems from an amendment in 1997 to reflect this Court's holdings in Landicho v. Brown, 7 Vet.App. 42, 54 (1994), and Smith v. Brown, 10 Vet.App. 330, 333 (1997). See 62 Fed. … Such action also nullifies the merits adjudication by the RO because that decision was subsumed in the Board decision. See Yoma v. Brown, 8 Vet.App. 298 (1995).

D'Amico v. West

12 Vet. App. 264 · United States Court of Appeals for Veterans Claims · Mar 23, 1999

Holmes v. Brown, 10 Vet.App. 38, 40 (1997); see also Laruan v. West, 11 Vet.App. 80, 85 (1998) (en banc); Aguilar v. Derwinski, 2 Vet.App. 21, 23 (1991). … As noted by the Board, that information was also considered in 1979.

Washington v. Gober

10 Vet. App. 391 · United States Court of Appeals for Veterans Claims · Sep 2, 1997

See 38 U.S.C. § 101 (2); 38 C.F.R. § 3.12 (1996); Cropper v. Brown, 6 Vet.App. 450 (1994). … Fugo v. Brown, 6 Vet.App. 40, 43 (1993). Before the Board, the appellant made allegations that several VARO and Board decisions contained CUE.

Davis v. West

13 Vet. App. 178 · United States Court of Appeals for Veterans Claims · Nov 19, 1999

See Robinette v. Brown, 8 Vet.App. 69, 75-76 (1995); King v. Brown, 5 Vet.App. 19, 21 (1993). In G.C. Prec. … See Coghill v. Brown, 8 Vet.App. 342, 345 (1995); Owens v. Brown, 7 Vet.App. 429, 433 (1995).