Case law

Smith Paper Co. v. Commissioner

31 B.T.A. 28 · United States Board of Tax Appeals · Aug 8, 1934

In the first cited case, after carefully reconsidering the question, this Board respectfully refused to follow the decision of the Third Circuit Court of Appeals in Stonega Coke & Coal Co. v. … Patent Royalties Corp. v.

Herlehy v. West

11 Vet. App. 448 · United States Court of Appeals for Veterans Claims · Oct 7, 1998

Board, not this Court. See Webster v. … Writing the Board decision should be left to the Board. See Fletcher v.

Dennis M. O'Brien v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · May 4, 2018

Beaty v. Brown, 6 Vet.App. 532, 539 (1994); see Winslow v. Brown, 8 Vet.App. 469, 471 (1996); Mason v. Brown, 8 Vet.App. 44, 59 (1995). … Gardner v. Brown, 5 F.3d 1456 (Fed. Cir. 1993), aff'd, 513 U.S. 115 (1994).

Brown v. United States

United States Court of Federal Claims · Jul 19, 2022

BROWN, Plaintiff, v. … (citations omitted)); see also Brown v.

Slazengers, Inc. v. United States

39 Cust. Ct. 142 · United States Customs Court · Oct 8, 1957

Brown & Co. v. United States, 58 Treas. Dec. 858 , T. … Gabriel case, supra, thereupon held that, under the principle announced in the cases of Brown v. United States, and United States v.

Black v. United States

24 Cl. Ct. 465 · United States Court of Claims · Nov 13, 1991

Sanders v. United States, 219 Ct.Cl. 285, 298-300 , 594 F.2d 804, 813 (1979); Long v. United States, 12 Cl.Ct. 174, 175 (1987). … Long, 12 Cl.Ct. at 175 ; Brown v. United States, 184 Ct.Cl. 501, 511-512 , 396 F.2d 989, 1000-1001 (1968).

Florence Kennedy v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Dec 9, 2020

. § 3.304(f) (2017)); Brown v. Nicholson, 21 Vet.App. 290, 295 (2007) (considering 38 C.F.R. § 3.309(c) (2006)); Bonner v. … Shalala, 508 U.S. 402 (1993); Goodman v. Shulkin, 870 F.3d 1383, 1386 (Fed. Cir. 2017). 43 Tropf v. Nicholson, 20 Vet.App. 317, 320 (2006) (quoting Brown v. Gardner, 513 U.S. 115, 120 (1994)); see also Kisor v.

Joslyn v. United States

90 Fed. Cl. 161 · United States Court of Federal Claims · Dec 2, 2009

The judicial claim for disability retirement pay accrues upon final action of a board competent to pass upon eligibility for disability retirement, or upon refusal of a request for such a board. Friedman v. … See Brown v. United States, 184 Ct.Cl. 501 , 396 F.2d 989, 991-92 (1968) (describing “evidence over and above that presented before the administrative boards” as separate from "record evidence”); Walls v.

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.

Randall D. Reizenstein v. James B. Peake

22 Vet. App. 202 · United States Court of Appeals for Veterans Claims · Jul 16, 2008

See O'Connell v. … See Caluza v. Brown, 7 Vet.App. 498, 506 (1995). The Board may commit remandable error when it fails to provide an adequate statement of its reasons or bases. See Gilbert, 1 Vet.App. at 57.

Nash v. West

11 Vet. App. 91 · United States Court of Appeals for Veterans Claims · Feb 23, 1998

Pursuant to the All Writs Act, and as held in Erspamer v. … Id. at 9 (citing Kerr v. United States District Court, 426 U.S. 394, 402 , 96 S.Ct. 2119, 2123-24 , 48 L.Ed.2d 725 (1976)); See also Steffens v. Brown, 8 Vet.App. 142 (1995).

07-18 910

Board of Veterans' Appeals · Jun 6, 2011

See Grantham v. Brown, 114 F.3d 1156 (Fed. … Rucker v. Brown, 10 Vet. App. 67, 74 (1997); Layno v. Brown, 6 Vet. App. 465, 469 (1994); see also Cartwright v. Derwinski, 2 Vet.

Kruel v. Commissioner

12 B.T.A. 448 · United States Board of Tax Appeals · Jun 7, 1928

KRUEL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kruel v. Commissioner Docket No. 7987. … While investigating Kruel accused Brown of peculating and Brown admitted that he took money amounting to $5,429.81, and on September 6, 1911, Brown made four promissory notes payable to Kruel in the amounts of $700, $1,323.81

A. J. Van Dugteren & Sons, Inc. v. United States

25 Cust. Ct. 302 · United States Customs Court · Oct 30, 1950

At the trial it was stipulated that the issues and facts herein are similar in all material respects to those involved in United States v. Washington State Liquor Control Board (34 C. C. P. A. 118, C. A. … In accordance with stipulation of counsel and following the decision cited, as well as that in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A.

Coro, Inc. v. United States

34 Cust. Ct. 265 · United States Customs Court · Jan 13, 1955

It was stipulated that the issue herein is similar in all material respects to that involved in United States v. Washington State Liquor Control Board (34 C. C. P. A. 118, C. A. … In accordance with stipulation and following the decision cited, as well as that in United States v. Browne Vintners Co., Inc. (34 C. C. P. A. 112, C. A.

United States v. Fensterer & Ruhe

2 Ct. Cust. 368 · Court of Customs and Patent Appeals · Dec 6, 1911

There was no evidence taken before the board, and there are no exhibits filed. However, the parties agree that the merchandise in question is exactly similar to that involved in the case of Fensterer & Ruhe v. … This decision rested upon the authority of Dinglestedt v. United States (91 Fed. Rep., 112), decided in 1898, and United States v. Downing ( 201 U. S., 354 ), decided in 1906.

In re Waite

158 F.2d 291 · Court of Customs and Patent Appeals · Dec 9, 1946

The board did not refer specifically to either of the publications, but it did expressly hold that the Brown patent “is not a proper reference.” … The board said, “The *730 rejection on Brown is not affirmed,” but it specifically agreed with the rejection on either Waite or Flett.

13-01 25

Board of Veterans' Appeals · Sep 30, 2016

. § 4.1 ; see also Allen v. Brown, 7 Vet. App. 439 (1995); Hunt v. Derwinski, 1 Vet. App. 292, 296 (1991). … Caluza v. Brown, 7 Vet. App. 498, 510-511 (1995) (Board may properly weigh evidence based upon facial plausibility and consistency with the record).

Joseph Spellers v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Sep 7, 2018

Cir. 1997); Owens v. Brown, 7 Vet.App. 429, 433 (1995). … Brown, 7 Vet.App. 517, 527 (1995). The statement of reasons or bases must explain the Board's reasons for discounting favorable evidence. Thompson v. Gober, 14 Vet.App. 187, 188 (2000) (per curiam).

In re Wuertz

110 F.2d 854 · Court of Customs and Patent Appeals · Apr 1, 1940

(Patents) 1181, 48 F. (2d) 657, and cases therein cited; Berman v. Rondelle, 22 C. C. P. A. (Patents) 1049, 75 F. (2d) 845. … The decision of the Board of Appeals is affirmed.