Case law

Brown v. Commissioner

36 T.C.M. 468 · United States Tax Court · Apr 6, 1977

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent CARLTON G. WIMMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket Nos. 5390-75, 5639-75. … Brown, Jr.

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.

Brown v. Commissioner

32 T.C.M. 774 · United States Tax Court · Jul 23, 1973

BROWN and ESTELLE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 5465-71. United States Tax Court T.C. Memo 1973-157 ; 1973 Tax Ct. Memo LEXIS 128 ; 32 T.C.M. … Tom Fuller was the only other officer or member of the corporation's board of directors who possessed any knowledge as to the occurrence of the involved stock sale transactions.

Brown v. Commissioner

27 T.C.M. 576 · United States Tax Court · Jun 20, 1968

Brown and Eileen M. Brown v. Commissioner. Brown v. Commissioner Docket No. 5289-67. United States Tax Court T.C. Memo 1968-121 ; 1968 Tax Ct. Memo LEXIS 177 ; 27 T.C.M. (CCH) 576 ; T.C.M. … Brown (hereinafter referred to as Ian) was married to Donna Mae Brown (hereinafter referred to as Donna Mae).

Heart & Core LLC

Armed Services Board of Contract Appeals · Feb 1, 2023

Heart & Core had elected to conduct the appeal under the Board’s Rule 12.2, Small Claims (Expedited) procedure and the parties agreed to brief the matter under Board Rule 11. … Kellogg Brown & Root Servs, Inc., ASBCA Nos. 57530, 58161, 19-1 BCA ¶ 37,321 at 181,535.

Brown v. Commissioner

37 T.C.M. 571 · United States Tax Court · Apr 3, 1978

CHARLES JAY and JUDITH ANN BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 10272-75. United States Tax Court T.C. Memo 1978-132 ; 1978 Tax Ct. … (RIA) 780132 ; April 3, 1978 , Filed Charles Jay Brown, pro se. Albert K. Kerkhove, for the respondent.

Brown v. Commissioner

8 T.C.M. 601 · United States Tax Court · Jun 23, 1949

Brown v. Commissioner. Brown v. Commissioner Docket No. 17008. United States Tax Court 1949 Tax Ct. Memo LEXIS 146 ; 8 T.C.M. (CCH) 601 ; T.C.M. (RIA) 49154 ; June 23, 1949 *146 D.

Brown v. Commissioner

15 T.C.M. 99 · United States Tax Court · Jan 24, 1956

Anna Brown v. Commissioner. Brown v. Commissioner Docket No. 50681. United States Tax Court T.C. Memo 1956-19 ; 1956 Tax Ct. Memo LEXIS 277 ; 15 T.C.M. (CCH) 99 ; T.C.M. (RIA) 56019 ; January 24, 1956 Lee S. … In 1923 petitioner, whose maiden name was Anna Shelton, was married to Charles Brown. The marriage ended in divorce in 1924.

Brown v. Commissioner

30 T.C.M. 41 · United States Tax Court · Jan 11, 1971

Ronald Brown and Rita Brown v. Commissioner. Brown v. Commissioner Docket No. 675-70 SC. United States Tax Court T.C. Memo 1971-7 ; 1971 Tax Ct. Memo LEXIS 328 ; 30 T.C.M. (CCH) 41 ; T.C.M. … Rita Brown is a party to this action only by virtue of having filed a joint return and, therefore, Ronald Brown will hereafter be referred to as petitioner.

Sacks v. West

11 Vet. App. 314 · United States Court of Appeals for Veterans Claims · Aug 7, 1998

Colvin v. Derwinski, 1 Vet.App. 171, 175 (1991); see also Alemany v. Brown, 9 Vet.App. 518, 519 (1996); Harder v. Brown, 5 Vet.App. 183, 188 (1993); Cosman v. Principi, 3 Vet.App. 503, 506 (1992). In Utendahl v. … See Rucker v. Brown, 10 Vet.App. 67, 73-74 (1997); Bielby v. Brown, 7 Vet.App. 260, 266-67 (1994).

William Cavallaro, Donor v. Commissioner

2019 T.C. Memo. 144 · United States Tax Court · Oct 24, 2019

Brown Univ., 101 F.3d 155, 167 (1st Cir. 1996))). … United States v.

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.

Weaver v. Principi

14 Vet. App. 301 · United States Court of Appeals for Veterans Claims · Mar 15, 2001

. § 7104(a); see also Baker v. West, 11 Vet.App. 163, 169 (1998) (Board shall determine in first instance which version of law is most favorable to claimant); Karnas v. … . § 5101 note) (requiring Secretary to provide for "expeditious treatment" of claims remanded by Board or Court); Drosky v. Brown, 10 Vet.App. 251, 257 (1997).

Duty to Report Suspected Child Abuse Under 42 U.S.C. § 13031

Department of Justice Office of Legal Counsel · May 29, 2012

Comm’r v. … See Staples v.

Brown v. Commissioner

79 T.C.M. 1561 · United States Tax Court · Feb 28, 2000

Memo. 2000-61 UNITED STATES TAX COURT EDGAR & DORIS BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8538-98. … Edgar Brown and Doris Brown, pro sese. Charles Pillitteri, for respondent.

Matcon Diamond, Inc.

Armed Services Board of Contract Appeals · Oct 21, 2015

Kellogg Brown & Root Services, Inc. v. United States, 728 F.3d 1348, 1365 (Fed. Cir. 2013). … ASARCO, LLC v. Union Pacific R.R., 765 F.3d 999, 1004 (9th Cir. 2014); Kelly-Brown v. Winfrey, 717 F.3d 295, 308 (2nd Cir. 2013); Fortner v. Thomas, 983 F.2d 1024, 1028 (11th Cir. 1993); see also Ruiz-Sanchez v.

Monroe Infrared Technology

Armed Services Board of Contract Appeals · Mar 4, 2016

Brown, Esq. Assistant District Counsel U.S. … with the Board's Charter.

Lockheed Martin Corporation

Armed Services Board of Contract Appeals · Jan 7, 2021

Alliant Techsystems, Inc. v. United States, 178 F.3d 1260, 1271 (Fed. Cir. 1999). A live dispute exists where a disagreement clearly exists, has significant ramifications, and continues to impact the contractor. … Alliant Techsystems, 178 F.3d at 1270-71; Kellogg Brown & Root Services, 13 BCA ¶ 35,411 at 173,711-13.

Earl B. Thompson v. Eric K. Shinseki

24 Vet. App. 176 · United States Court of Appeals for Veterans Claims · Nov 19, 2010

Brown, 6 Vet.App. 414 (1994) (noting that 38 C.F.R. § 19.123 has required the Board to construe arguments in a liberal manner since 1983). … Boggs v. Brown, 10 Vet.App. 320, 321 (1997); see also 38 U.S.C. § 7252 (a) (Court may “remand the matter, as appropriate”), Maggitt, supra.

Vaughn v. Principi

15 Vet. App. 277 · United States Court of Appeals for Veterans Claims · Nov 9, 2001

On May 29, 2001, the United States Supreme Court issued an opinion in Buckhannon Board & Care Home, Inc. v. West Virginia Dep't of Health & Human Res., 121 S. Ct. 1835 (2001). In that opinion, the U.S. … See, e.g., Lematta v. Brown, 8 Vet.App. 504, 510 (1996) (citing Perket v.