Case law

Chisholm v. Commissioner

26 T.C. 253 · United States Tax Court · May 11, 1956

Brown. … Sec. 811 (f); see Morgan v. Commissioner, 309 U. S. 78 . Thus, if the first paragraph stood alone, this first issue would have to be decided for the petitioners.

10-16 363

Board of Veterans' Appeals · Jun 30, 2015

See Layno v. Brown, 6 Vet. App. 465, 470 (1994) and Grottveit v. Brown, 5 Vet. App. 91, 93 (1993). … See Bagwell v. Brown, 9 Vet. App. 337, 338-39 (1996); Floyd v. Brown, 9 Vet. App. 88, 96 (1996); Shipwash v. Brown, 8 Vet. App. 218, 227 (1995). The Board notes that, under Johnson v.

Border Brokerage Co. v. United States

52 Cust. Ct. 204 · United States Customs Court · Jun 15, 1964

McKenzie & Co., Inc. v. United States, 39 Cust. … United States (Brown, Alcantar & Brown, Inc., Party in Interest), 49 Cust. Ct. 102 , C.D. 2366, affirmed in Same v.

Lehigh Valley Coal Sales Co. v. Commissioner

15 B.T.A. 1401 · United States Board of Tax Appeals · Apr 12, 1929

In all of these cases the Board denied the propriety of the theory of the “ tentative tax.” In two recent court decisions rendered in January, 1929, this action of the Board has been affirmed. Blair v. Ragley Lumber Co. … Brown, 10 B. T.

Morton Foods, Inc. v. The Frito Company

314 F.2d 822 · Court of Customs and Patent Appeals · Mar 20, 1963

The pending infringement action referred to in the above-quoted allegation is Civil Action 9292, The Frito Company v. Morton Foods, Inc., U.S.D.C., W.D. … E.g., Brown & Bigelow v. The International Silver Company, 86 USPQ 460 (Commr., 1950) and Conde Nast Publications, Inc. v. Swann, 127 USPQ 85 (TT&A Bd., 1960).

Thomas Lynn Fields v. Lloyd H. Conover and Robert B. Woodward

443 F.2d 1386 · Court of Customs and Patent Appeals · Jul 1, 1971

We do not think that the foregoing quotation from Robinson or our reliance on it in Brown supports Fields’ apparent view that undue experimentation would be required here. … In re Ahlbrecht, supra, 435 F.2d at 911 ; see also Schriber-Schroth Co. v.

Acevedo-Escobar v. West

12 Vet. App. 9 · United States Court of Appeals for Veterans Claims · Oct 30, 1998

Analysis The Board’s decision regarding the degree of disability under the appropriate rating schedule is a finding of fact subject to the “clearly erroneous” standard of review. Johnston v. … Brown, 10 Vet.App. 80, 84 (1997). The Court may not reject the Board’s conclusion if it is supported by a plausible basis in the record. Sanders v. Derwinski, 1 Vet. App. 88, 90 (1990).

Wilson v. West

11 Vet. App. 253 · United States Court of Appeals for Veterans Claims · Jun 3, 1998

ORDER PER CURIAM: On December 22, 1997, the appellant filed a Notice of Appeal (NOA) from the October 2, 1997, decision of the Senior Deputy Vice Chairman of the Board of Veterans’ Appeals (Board or BVA) denying the appellant … See Christianson v. Colt Indus. Operating Corp., 486 U.S. 800, 818 , 108 S.Ct. 2166 , 100 L.Ed.2d 811 (1988); see also Prenzler v. Derwinski, 928 F.2d 392 (Fed.Cir.1991); Skinner v. Derwinski, 1 Vet.App. 2 (1990).

Barney O. Padgett v. Anthony J. Principi

United States Court of Appeals for Veterans Claims · Jul 9, 2004

Compare Butts v. Brown, 5 Vet.App. 532, 539 (1993) (en banc) (conclusions of law reviewed under a de novo standard of review), with Roberson v. … See Breslow v. Brown, 5 Vet.App. 560, 562 (1993) (quoting Hooks v.

William R. Sowers v. Robert A. McDonald

27 Vet. App. 472 · United States Court of Appeals for Veterans Claims · Feb 12, 2016

Cir. 2004); see also Smith v. Brown, 35 F.3d 1516, 1523 (Fed. Cir. 1994) (stating that the canons of statutory interpretation also apply to interpreting regulations). … Mitchell, 25 Vet.App. at 43 (quoting Zang v. Brown, 8 Vet.App. 246, 252-53 (1995)). The Court recognizes that the regulation uses the 7 To the extent Mr.

Herren Associates, Inc.

Armed Services Board of Contract Appeals · Apr 12, 2022

See Rack Room Shoes v. United States, 718 F.3d 1370, 1376 (Fed. Cir. 2013) (explaining that “threadbare recitals” are inadequate) (quoting Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009)). … See Cary v. United States, 552 F.3d 1373, 1376 (Fed.

Lyons v. District of Columbia

19 Ct. Cl. 642 · United States Court of Claims · Jun 2, 1884

This court has repeatedly held that an allowance made by the Board of Audit did not conclude the rights of the parties, and that ruling has been sustained by the Supreme Court. (District of Columbia v. Cluss, 103 U. S. … R., 111 ; Adams’s Case, id., 351; Brown’s Case, id., 402; Campbell & Eslin’s Case, 18 C. Cls. R., 193 .) This $1,328 having been paid through the Board of Audit in mistake of fact, should be allowed to the defendant.

James A. Bardwell v. Eric K. Shinseki

24 Vet. App. 36 · United States Court of Appeals for Veterans Claims · Aug 17, 2010

In Duenas v. … It is for the Board to weigh the evidence before it in the first instance. Washington v.

Robert L. Solze and Lois M. Dimitre v. Eric K. Shinseki

26 Vet. App. 299 · United States Court of Appeals for Veterans Claims · May 3, 2013

(quoting Board of License Comm'rs of Tiverton v. Pastore, 469 U.S. 238, 240 (1985) ( per curiam))). … Aronson v. Brown, 7 Vet.App. 153, 155 (1994) (adopting the case-or-controversy requirements imposed by Article III of the U.S. Constitution); Bond v.

Cecil Gates v. R. James Nicholson

United States Court of Appeals for Veterans Claims · Dec 2, 2006

See Linville v. West, 165 F.3d 1382, 1386 (Fed. Cir. 1999) (adopting Rosler v. Derwinski, 1 Vet.App. 241 (1991)). … Gates will have 120 days after that Board Chairman's decision to file an NOA. See Linville, supra; see also Losh v. Brown, 6 Vet.App. 87, 90 (1993).

Texas Trade School v. Commissioner

30 T.C. 642 · United States Tax Court · Jun 18, 1958

Brown: President Ross A. Peterson: Vice president and director of training Allen Melton: Vice president and counsel O. J. … Brown, Walter K.

Mitscher v. West

13 Vet. App. 123 · United States Court of Appeals for Veterans Claims · Oct 15, 1999

See Shields v. Brown, 8 Vet.App. 346, 349 (1995); Herzog v. Derwinski, 2 Vet.App. 502, 503 (1992). … Therefore, the Board’s application of G.C. Prec. 15-95 was harmless error. See Winters v. West, 12 Vet.App. 203 (1999) (holding that it was harmless error for the Board to apply the test in Colvin v.

James E. Buie v. Eric K. Shinseki

United States Court of Appeals for Veterans Claims · Mar 23, 2011

If "'the plain meaning of a statute is discernable, that "plain meaning must be given effect,"'" Johnson v. Brown, 9 Vet.App. 369, 371 (1996) (quoting Tallman v. … See 38 U.S.C. § 7261; Lane, 339 F.3d at 1339; Butts v. Brown, 5 Vet.App. 532, 539 (1993) (en banc).

Reeves v. West

11 Vet. App. 255 · United States Court of Appeals for Veterans Claims · Jun 5, 1998

Initially, the Court notes that, consistent with the analysis in the recent decision of Ledford v. West, the appellant raised this equal-protection claim to the Board. R. at 57. See Ledford v. … See Robinson v. Brown, 9 Vet.App. 398, 400-01 (1996); Giancaterino v. Brown, 7 Vet.App. 555, 557 (1995). As to whether the constitutional issue can be avoided, as the concurrence postulates, it clearly cannot be.

Odis C. Stowers v. Eric K. Shinseki

26 Vet. App. 550 · United States Court of Appeals for Veterans Claims · May 16, 2014

Brown, 6 Vet.App. 35, 38 (1993) (remarking that "the claimant will generally be presumed to be seeking the maximum benefit allowed by law and regulation"). In McGee v. Peake, 511 F.3d 1352, 1356-58 (Fed. … Caluza v. Brown, 7 Vet.App. 498, 506 (1995), aff'd per curiam, 78 F.3d 604 (Fed. Cir. 1996) (table). In the present case, there is no dispute that Mr.