Case law

Atsaroff v. Evatt

37 Ohio Law. Abs. 362 · United States Board of Tax Appeals · Sep 17, 1942

See Browne v Wallace, 66 Oh St 57; Askins v Chilcote, 15 Abs 13 ; State ex rel. v Hanousek, 19 O. C. C. 303; Industrial Commission v Monroe, 111 Oh St 812, 813. … Browne v Wallace, 66 Oh. St 57; Collins, Executor v Millen, supra; MeRoberts v Lockwood, 49 Oh St 374; Dennison v Talmadge, 29 Oh St 433; Daily, Admr, v Dowty, 52 Oh Ap 84, 87.

Susy Short Bear v. R. James Nicholson

19 Vet. App. 341 · United States Court of Appeals for Veterans Claims · Aug 31, 2005

Brown, 9 Vet.App. 476, 481 (1996) (finding that technical error in the absence of prejudice to be harmless); Yabut v. … Short Bear subsequently was advised that she could present evidence on appeal to the Board. See R. at 429-30 (certification of appeal to the Board noting appellant’s ability to submit new evidence); see also Hodge v.

Brown v. Commissioner

57 T.C.M. 1557 · United States Tax Court · Aug 31, 1989

AND GLORIA BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 20910-88 United States Tax Court T.C. Memo 1989-475 ; 1989 Tax Ct. Memo LEXIS 476 ; 57 T.C.M. … Brown had foot surgery which left her disabled. From January through March 1985, Mrs. Brown received $ 1,554 in unemployment compensation.

Brown v. Commissioner

1987 U.S. Tax Ct. LEXIS 185 · United States Tax Court · May 6, 1987

BROWN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Brown v. Commissioner Docket No.: 20695-85 United States Tax Court 1987 U.S. Tax Ct. LEXIS 185 ; May 6, 1987 , Entered *185 L. W. Hamblen, Jr., Judge.

Brown v. Commissioner

52 T.C.M. 1198 · United States Tax Court · Dec 22, 1986

BROWN and GLORIA J. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 35601-85. United States Tax Court T.C. Memo 1986-591 ; 1986 Tax Ct. Memo LEXIS 11 ; 52 T.C.M. … Brown, pro se. Robert B. Dugan and Anthony A. Falzone , for the respondent.

Freddie Butts v. Robert A. McDonald

28 Vet. App. 74 · United States Court of Appeals for Veterans Claims · Jun 3, 2016

Locher v. Brown, 9 Vet.App. 535, 537 (1996); see Stillwell v. … See 28 U.S.C. § 2412 (d)(2)(A); Ussery v. Brown, 10 Vet.App. 51, 53 (1997).

Werner G. Hood v. Eric K. Shinseki

23 Vet. App. 295 · United States Court of Appeals for Veterans Claims · Nov 25, 2009

See Brown v. Gardner, 513 U.S. 115 (1994) (invalidating VA's prior regulation that read a fault requirement into the pre-1997 version of section 1151); Boggs v. … See Austin v. Brown, 6 Vet.App. 547 (1994); Thurber v. Brown, 5 Vet.App. 119 (1993). 11  IV.

James T. Sanders, Jr. v. Anthony J. Principi

17 Vet. App. 329 · United States Court of Appeals for Veterans Claims · Nov 19, 2003

See Sanders v. Brown, 9 Vet.App. 525 (1996). In that decision, the Court affirmed the Board's decision that concluded that he was incompetent. … Sanders v. Brown, 9 Vet.App. 525, 528 (1996); cf. Booton v. Brown, 8 Vet.App. 368, 372 (1995), and Proscelle v. Derwinski, 2 Vet.App. 629, 631-32 (1992).

Brown v. Commissioner

59 T.C.M. 463 · United States Tax Court · Apr 23, 1990

JEREMIAH AND ROSE MARIE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 30255-88 United States Tax Court T.C. Memo 1990-204 ; 1990 Tax Ct. Memo LEXIS 223 ; 59 T.C.M. … Jeremiah Brown, pro se. Robin L. Herrell , for the respondent. RUWE, Judge .

Brown v. Commissioner

34 T.C.M. 583 · United States Tax Court · May 5, 1975

BROWN, AS TRANSFEREE OF ASSETS OF SILVER SPRINGS HOMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent WILLARD R. BROWN, AS TRANSFEREE OF ASSETS OF KAMAR DEVELOPERS, INC., Petitioner v. … COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket Nos. 3793-70, 3795-70. United States Tax Court T.C. Memo 1975-120 ; 1975 Tax Ct. Memo LEXIS 247 ; 34 T.C.M. (CCH) 583 ; T.C.M.

Brown v. Commissioner

18 T.C.M. 483 · United States Tax Court · May 26, 1959

Brown and Mildred L. Brown, husband and wife v. Commissioner. The D. S. Brown Company v. Commissioner. Brown v. Commissioner Docket Nos. 66357, 66358. United States Tax Court T.C. Memo 1959-109 ; 1959 Tax Ct. … Brown over sales price ($227,420 minus $180,219.49) 47,200.51 $141,834.46 On August 5, 1949, the board of directors of the corporation authorized the acquisition from Brown of certain machinery and equipment for $180,219.49

Kevin J. Rosenberg v. Gordon H. Mansfield

22 Vet. App. 1 · United States Court of Appeals for Veterans Claims · Nov 28, 2007

The Board further found that it had no legal authority to grant an equitable award of Chapter 30 educational benefits. R. at 9 (citing Harvey v. Brown, 6 Vet.App. 416, 425 (1994)). II. … Brown, 9 Vet.App. 369, 371 (1996) (When “ ‘the plain meaning of a statute is discernible, that “plain meaning must be given effect.” ’ ” (quoting Tollman v. Brown, 7 Vet.App. 453, 460 (1995))); Smith v.

Brown v. Commissioner

58 T.C.M. 310 · United States Tax Court · Sep 28, 1989

GREGORY DAMONNE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 17512-87 United States Tax Court T.C. Memo 1989-541 ; 1989 Tax Ct. Memo LEXIS 541 ; 58 T.C.M. … Brown. Mrs. Brown also recalled that at some point during the 1970's Mr. Brown inherited $ 10,000 from "a lady who raised him." Mrs. Brown deposited these funds in their joint account. To her knowledge Mr.

Brown v. Commissioner

38 T.C.M. 886 · United States Tax Court · Jun 4, 1979

BROWN and SHIRLEY BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 7139-77. United States Tax Court T.C. Memo 1979-220 ; 1979 Tax Ct. Memo LEXIS 305 ; 38 T.C.M. … Brown, for the petitioners. Rudolf L. Jansen, for the respondent.

Brown v. Commissioner

25 T.C.M. 498 · United States Tax Court · Apr 28, 1966

Brown v. Commissioner. Brown v. Commissioner Docket No. 4992-64. United States Tax Court T.C. Memo 1966-92 ; 1966 Tax Ct. Memo LEXIS 193 ; 25 T.C.M. (CCH) 498 ; T.C.M. (RIA) 66092 ; April 28, 1966 *193 Grant N. … Brown, Sr., the husband of the petitioner and the father of their son Harry H. Brown, Jr., was the founder and, until his death on December 14, 1955, the president and chief stockholder of the Company.

Brown v. Commissioner

8 T.C.M. 816 · United States Tax Court · Sep 8, 1949

Brown v. Commissioner. George C. Kuehnert v. Commissioner. Brown v. Commissioner Docket Nos. 20318, 20319. United States Tax Court 1949 Tax Ct. Memo LEXIS 79 ; 8 T.C.M. (CCH) 816 ; T.C.M. … Brown 20318 $3,033.14 $302.36 $104.02 George C.

Brown v. Commissioner

15 T.C.M. 709 · United States Tax Court · Jun 19, 1956

Brown and Bessie I. Brown v. Commissioner. Brown v. Commissioner Docket No. 55699. United States Tax Court T.C. Memo 1956-141 ; 1956 Tax Ct. Memo LEXIS 150 ; 15 T.C.M. (CCH) 709 ; T.C.M. … Brown. "(a) The said M. J.

Brown v. Commissioner

50 T.C.M. 52 · United States Tax Court · Jun 4, 1985

OLIVER BROWN and RAMONA M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 31307-83. United States Tax Court T.C. Memo 1985-269 ; 1985 Tax Ct. … Welch v. Helvering, 290 U.S. 111 (1933) ; New Colonial Ice Co. v. Helvering, 292 U.S. 435 (1934) ; Rule 142(a), Tax Court Rules of Practice and Procedure.

Brown v. Commissioner

31 T.C.M. 194 · United States Tax Court · Feb 23, 1972

Brown v. Commissioner. Brown v. Commissioner Docket No. 4845-70 SC. United States Tax Court T.C. Memo 1972-47 ; 1972 Tax Ct. Memo LEXIS 211 ; 31 T.C.M. (CCH) 194 ; T.C.M. … On March 21, 1970, petitioner married Jim Brown and her name became Carole F. Brown, the name in which she filed the petition in this case.

Board of Supervisors of Issaquena County, Mississippi v. United States

United States Court of Federal Claims · Oct 18, 2024

In the United States Court of Federal Claims No. 21-1415 Filed: October 18, 2024 ) BOARD OF SUPERVISORS … Landress v. United States, 171 Fed. Cl. 109, 115 (2024); see also CODA Dev. s.r.o. v. Goodyear Tire & Rubber Co., 916 F.3d 1350, 1362 (Fed.