Case law

Golden Belt Lumber Co. v. Commissioner

1 T.C. 741 · United States Tax Court · Mar 10, 1943

A., 4th Cir.), 122 Fed. (2d) 347, affirming a memorandum opinion of the Board; John Kelley Co., 1 T. C. 457 . In Jones Syndicate v. … In Brown-Rogers-Dixson Co. v.

Shepard v. Gober

10 Vet. App. 486 · United States Court of Appeals for Veterans Claims · Nov 5, 1997

The Secretary does not dispute that this manner of transmittal would not have complied with section 7104(e) under the Court’s holdings in Trammell v. Brown, 6 Vet.App. 181 (1994), and Davis v. … Brown, 7 Vet.App. 298 (1994), and that the Board’s failure to comply with the mailing requirement of section 7104(e) would have forestalled the running of the appellant’s appeal period.

Tibbetts v. Commissioner

6 B.T.A. 827 · United States Board of Tax Appeals · Apr 14, 1927

Co. v. Bond, 240 U. S. 449, 456 ; Standard Oil Co. v. Anderson, 212 U. S. 215 , 227 and see Casement v. Brown, 148 U. S. 615 ; Singer Mfg. Co. v. Rahn, 132 U. S. 518, 523 . In the case of Casement v. … See Railroad v. Peniston, supra, page 36; Farmers Bank v. Minnesota, supra, p. 552; Choctaw & Gulf Railway Co. v. Harrison, supra, p. 272.

Shingle v. Commissioner

34 B.T.A. 875 · United States Board of Tax Appeals · Aug 4, 1936

Fred Shingle, Shingle, Brown and Co., San Francisco, California. The deficiency was determined against the Italo Petroleum Syndicate, as an entity taxable as an association. … The Board has no jurisdiction. Mary M. Shea, 31 B. T. A. 513; E. N. and O. M. Ennis, 21 B. T. A. 406; J. F. McKean, supra; Sanborn Brothers, Successors, 14 B. T. A. 1059. Cf. DeForest Hulburd v. Commissioner, 296 U.

In re Fischer

63 F.2d 264 · Court of Customs and Patent Appeals · Feb 20, 1933

The same thing is substantially true in the Brown et al. reference. While the *894 use may be somewhat different, it is thought the arts are sufficiently analogous to make the reference proper. … In support of this contention,, appellant relies upon the case of Lawther v. Hamilton, 124 U. S. 1 , in which it was found that the omission of a certain step in a process there involved constituted invention.

United States v. Neuman & Schwiers Co.

12 Ct. Cust. 207 · Court of Customs and Patent Appeals · May 19, 1924

D. 31677); Rice & Co. v. United States (10 id. 165, 167 ; T. D. 38403). … The issue thus raised is similar to that decided by this court in the cases of Brown & Co. v. United States ( 12 Ct. Cust. Appls. 93 ; T. D. 40026); and Scaramelli v. United States (12 id. 134 ; T. D. 40056).

Davis v. United States

36 Fed. Cl. 556 · United States Court of Federal Claims · Oct 4, 1996

See Zuspann v. Brown, 60 F.3d 1156, 1156-60 (5th Cir.1995); Larrabee by Jones v. Derwinski 968 F.2d 1497, 1501 (2d Cir.1992); Hicks v. Veterans Admin., 961 F.2d 1367, 1370 (8th Cir.1992). … The Court of Veterans Appeals has exclusive jurisdiction to review only final decisions of the Board of Veterans’ Appeals. See Wilson v. Brown, 5 Vet.App. 103, 108 (1993) (applying 38 U.S.C. §§ 7252 (a), 7266(a)).

United States v. Fuld

4 Ct. Cust. 234 · Court of Customs and Patent Appeals · May 23, 1913

United States v. Brown, Durrell & Co. ( 127 Fed., 793, 798 ); Bradstreet v. Thomas (12 Peters (37 U. S.), 57, 62); Voorhees v. United States Bank (10 Peters (35 U. S.), 449, 472). … For a very able discussion of this latter question see United States v. Brown, Durrell & Co. ( 127 Fed., 793 ); Henderson v. Sherman ( 47 Mich., 267 ); Bell v. Todd ( 51 Mich., 21 ); Miller v.

Richard Walter Ricker and Oswald Bryan Salyer v. The United States

396 F.2d 454 · United States Court of Claims · Jun 14, 1968

Fletcher, Jr. v. … Finally, I note that in the Brown case, and in our own decision cited by the court herein, Henderson v. United States, 175 Ct.Cl. 690 (1966), cert. denied 386 U.S. 1016 , 87 S.Ct. 1373 , 18 L.

William E. McCreary v. R. James Nicholson

19 Vet. App. 324 · United States Court of Appeals for Veterans Claims · Sep 2, 2005

(quoting Barnett v. Brown, 83 F.3d 1380, 1383 (Fed. Cir. 1996))). … Brown, 9 Vet.App. 11, 15-16 (1996); see also 11 U.S. VET . APP . R. 3(c)(2) (NOA must "reasonably identify the Board decision appealed from").

Performance Open Wheel Racing, Inc. v. United States Auto Club Inc

Trademark Trial and Appeal Board · Jun 5, 2019

The Court of Appeals for the Federal Circuit has enunciated a liberal threshold for determining standing in Board proceedings. Ritchie v. Simpson, 50 USPQ2d at 1030. … The reason for this 29 Opposition No. 91229632 policy making equitable defenses unavailable for descriptiveness claims was explained by the Board in Southwire Co. v.

Pfau v. West

12 Vet. App. 515 · United States Court of Appeals for Veterans Claims · Aug 11, 1999

Allin v. Brown, 6 Vet.App. 207, 211 (1994); Pub.L. No. 103-446, § 505 , 108 Stat. 4645 , 4664 (1994). … Irwin v. Department of Veterans Affairs, 498 U.S. 89 , 111 S.Ct. 453 , 112 L.Ed.2d 435 (1990); see also McNaron v. West, 12 Vet.App. 334 , (1999); Viglas v. Brown, 7 Vet.App. 1 (1994).

Ronnie A. Burton v. R. James Nicholson

19 Vet. App. 249 · United States Court of Appeals for Veterans Claims · Aug 5, 2005

Brown, 6 Vet.App. 416, 422 (1994) (affirming Board's denial of Chapter 30 benefits when veteran did not meet the statutory-continuous-duty requirement, and refusing to "declare [veteran] eligible for these benefits regardless … Therefore, because the appellant is excluded from receiving Chapter 30 educational benefits, the Board decision will be affirmed. See Sabonis v.

Keith D. Snyder v. Eric K. Shinseki

22 Vet. App. 373 · United States Court of Appeals for Veterans Claims · Feb 17, 2009

See Cullens, supra; Locher v. Brown, 9 Vet.App. 535, 537 (1996). … Gober, 10 Vet.App. 436, 440 (1997) (citing Bowyer v. Brown, 7 Vet.App. 549, 552 (1995)).

University of South Florida Board of Trustees v. United States

United States Court of Federal Claims · Sep 1, 2021

Brown, Senior Litigation Counsel, with whom were Brian M. Boynton, Acting Assistant Attorney General, and Gary L. … INSLAW, Inc. v. United States, 35 Fed. Cl. 295, 303 (1996) (quoting Baskett v. United States, 2 Cl. Ct. 356, 367- 68 (1983)).

10-15 508

Board of Veterans' Appeals · Feb 29, 2016

Russo v. Brown, 9 Vet. App. 46 (1996). … Ussery v. Brown, 8 Vet. App. 64 (1995).

University of South Florida Board of Trustees v. United States

United States Court of Federal Claims · Aug 25, 2021

Brown, Senior Litigation Counsel, with whom were Brian M. Boynton, Acting Assistant Attorney General, and Gary L. … INSLAW, Inc. v. United States, 35 Fed. Cl. 295, 303 (1996) (quoting Baskett v. United States, 2 Cl. Ct. 356, 367- 68 (1983)).

Tea Board of India v. The Republic of Tea, Inc.

Trademark Trial and Appeal Board · Aug 23, 2006

See Institut National Des Appellations d'Origine v. Brown-Forman Corp., 47 USPQ2d 1875 (TTAB 1998). … v.

Taylor v. West

11 Vet. App. 206 · United States Court of Appeals for Veterans Claims · Apr 14, 1998

See Shalala v. Schaefer, 509 U.S. 292, 302-03 , 113 S.Ct. 2625, 2632 , 125 L.Ed.2d 239 (1993); Strouth v. Brown, 8 Vet.App. 502, 504 (1996); U.S. Vet.App. … See Yoma v. Brown, 8 Vet.App. 298 (1995) (per curiam order) (relying on Robinette v. Brown, 8 Vet.App. 69, 80 (1995)); see also Hudgins v.

Rome Brass & Copper Co. v. United States

60 Ct. Cl. 280 · United States Court of Claims · Feb 2, 1925

This claim was presented to the War Department Claims Board, and relief was denied by that board. The decision of the board was affirmed by the Secretary of War. … Decisions of the War Department Appeal Section, War Department Claims Board, vol. 7, p. 327.