Case law

Marshall v. Commissioner

1 T.C. 442 · United States Tax Court · Jan 12, 1943

Compare, however, Commissioner v. Buck, 120 Fed. (2d) 775; Helvering v. Bok, 132 Fed. (2d) 365, affirming Mary Louise Bok, 46 B. T. A. 678; and Brown v. Commissioner, 131 Fed. (2d) 640, affirming Antoinette K. … Brown, 46 B. T. A. 782.

Alberto Q. Palor v. R. James Nicholson

21 Vet. App. 325 · United States Court of Appeals for Veterans Claims · Jun 29, 2007

Soria v. … Brown, 7 Vet.App. 80, 86 (1994)(remanding where veteran asserted that VA sought certification of his service with erroneous spelling of his first name), overruled on other grounds by D’Amico v.

Flemming v. Principi

16 Vet. App. 52 · United States Court of Appeals for Veterans Claims · Apr 4, 2002

IVERS, Judge: On April 2, 1999, the Court, in a single-judge order, vacated a July 29, 1997, Board of Veterans’ Appeals (Board) decision and remanded the matter on appeal to the Board for readjudication. … In Sumner , the Court addressed its decision in Stillwell v. Brown, 6 Vet.App. 291 (1994), its pre-Buckhannon seminal decision defining an EAJA prevailing party.

Cochran Co. v. United States

10 Ct. Cust. 62 · Court of Customs and Patent Appeals · Mar 10, 1920

United States v. Gage Bros. & Co. ( 8 Ct. Cust. Appls., 306 ; T. D. 37584); Bayersdorfer & Co. v. United States ( 4 Ct. Cust. Appls., 446 ; T. D; 33875); United States v. International Forwarding Co. ( 8 Ct. Cust. … The decisions of Board 1 as to protests 837745 and 849479, of the’ R. L. Cochran Co., are affirmed. The decisions of Boards 1, 2, and 3, as to the protests of A. & H.

B-N-K

29 I. & N. Dec. 96 · Board of Immigration Appeals · Jun 6, 2025

Brown, Esquire, Minneapolis, Minnesota FOR THE DEPARTMENT OF HOMELAND SECURITY: Allen Ross, Assistant Chief Counsel BEFORE: Board Panel: MALPHRUS, Chief Appellate Immigration Judge; MULLANE and GOODWIN, Appellate Immigration … See generally Gamble v.

United States v. Sheldon & Co.

2 Ct. Cust. 485 · Court of Customs and Patent Appeals · Feb 1, 1912

It varies in colour from pale amber to dark red-brown. … The board held that it was entitled to free entry as crude sago. In Littlejohn v. United States (119 Fed.

Colony Construction

Armed Services Board of Contract Appeals · Nov 22, 2023

Co., ASBCA No. 60723, 17-1 BCA ¶ 36,839 at 179,519 (citing Haines v. Kerner, 404 U.S. 519, 520 (1972)). … Kellogg Brown & Root Services, Inc. v. United States, 728 F.3d 1348, 1365 (Fed. Cir. 2013). Respondent’s motion to dismiss is denied.

United States v. Lawrence & Co.

10 Ct. Cust. 177 · Court of Customs and Patent Appeals · Nov 23, 1920

The Board of General Appraisers sustained the protest, and the Government appealed. … The decision of the Board of General Appraisers is reversed.

Dorward v. West

13 Vet. App. 295 · United States Court of Appeals for Veterans Claims · Jan 24, 2000

See generally Fischer v. … See Latham v.

Turner v. Gober

14 Vet. App. 224 · United States Court of Appeals for Veterans Claims · Dec 19, 2000

TURNER, APPELLANT , V. HERSHEL W. … See Gardner v. Brown, 5 F.3d 1456, 1458 (Fed. Cir. 1993), aff'd, 513 U.S. 115 (1994) (if language of statute is clear, no further interpretation is needed).

Barnes v. District of Columbia

22 Ct. Cl. 366 · United States Court of Claims · Oct 31, 1887

Board, of Supervisors, etc., v. Bowen (4 Lansing, 24) was a case of compromise of a suit at law pending an appeal. In Bean v. … . *388 In Nelson v.

Manz Corp. v. United States

54 F.2d 177 · United States Court of Claims · Dec 7, 1931

Co. v. United States, 280 U. S. 453, 465-468 , 50 S. Ct. 215, 219 , 74 L. … See, also, Brown & Sons Lumber Co. v. Burnet, 282 U. S. 283 , 51 S. Ct. 140 , 75 L. Ed. 343 .

United States v. Schwartz

3 Ct. Cust. 24 · Court of Customs and Patent Appeals · Mar 12, 1912

In construing another section of the Federal statutes the court, in United States v. Phelps. (17 Blatch., 312; 27 Fed. … This case was followed upon this point in United States v. Leng (18 Fed.

Mary Vilfranc v. Robert A. McDonald

28 Vet. App. 357 · United States Court of Appeals for Veterans Claims · Jan 5, 2017

Act itself.”); Smith v. Brown, 35 F.3d 1516, 1523 (Fed. Cir. 1994) (noting that the canons of statutory interpretation apply to interpreting regulations), superseded by statute as stated in Samish Indian Nation v. … “[I]f the meaning of the regulation is clear from its language, then that is ‘the end of the matter.’ ” Tropf v. Nicholson, 20 Vet.App. 317, 320 (2006) (quoting Brown v.

Richard A. Stewart v. Douglas A. Collins

United States Court of Appeals for Veterans Claims · Sep 8, 2025

Acciola v. Peake, 22 Vet.App. 320, 325 (2008) (citing Sondel v. Brown, 6 Vet.App. 218, 219-20 (1994)); cf. Jarrell v. … See Hedgepeth v. Wilkie, 30 Vet.App. 318, 327 (2018); Kitchens v. Brown, 7 Vet.App. 320, 324-35 (1995); Dofflemyer v. Derwinski, 2 Vet.App. 277, 279-82 (1992).

Saunders v. Browne

117 F.2d 547 · Court of Customs and Patent Appeals · Feb 17, 1941

Thereafter, on December 31, 1937, the party Browne’s appeal in interference No. 72,345 was dismissed by the Board of Appeals, the board stating that its action was taken “in view of the decision of the First Assistant Commissioner … Blackford v. Wilder, 28 App. D. C. 535; Horine v. Wende, 29 App. D. C. 415; Carroll v. Hallwood, 31 App. D. C. 165; In re Marconi, 38 App. D. C. 286; The New Departure Manufacturing Company v. Robinson, 39 App. D.

BROWNE

12 I. & N. Dec. 312 · Board of Immigration Appeals · Jul 1, 1967

", "Guest Star-Coral Browne", or "Coral Browne as Molly Luther"; that the part the beneficiary is to play requires an English woman with pseudo- aristocratic pretensions and airs, which would be most difficult for any one … The Guild Board of Directors, the Guild membership, consisting of actors of all categories, including many who are also producers and directors; 2.

Smiley v. Commissioner

33 B.T.A. 198 · United States Board of Tax Appeals · Oct 15, 1935

Corbett Investment Co. v. Helvering, 75 Fed. (2d) 525). … A. 789; Jamas Brown, 10 B. T. A. 1036. Reviewed by the Board. Decision will be entered under Buie 60.

Brandon Brown & Christi Cloaninger Brown v. Commissioner

2018 T.C. Summary Opinion 6 · United States Tax Court · Feb 5, 2018

Summary Opinion 2018-6 UNITED STATES TAX COURT BRANDON BROWN AND CHRISTI CLOANINGER BROWN, Petitioners v. … Co. v. Commissioner, 4 B.T.A. at 106; see also Gibson & Assocs., Inc. v. Commissioner, 136 T.C. at 233.

Mark R. Lippman v. R. James Nicholson

21 Vet. App. 184 · United States Court of Appeals for Veterans Claims · Apr 24, 2007

Brown, 7 Vet.App. 517, 527 (1995) 8 (holding that the Board's statement "must be adequate to enable a claimant to understand the precise basis for the Board's decision … Brown, 4 Vet.App. 434, 437 (1993))); Jones v.