Case law

Dallas Downtown Development Co. v. Commissioner

12 T.C. 114 · United States Tax Court · Jan 31, 1949

So stated, it seems clear that there was no sale of the property by the corporation at any time, no capital gain to it, General Utilities & Operating Co. v. Helvering, 296 U. S. 200 ; J. T. S. Brown's Son Co., 10 T. … We see nothing in Interstate Transit Lines v. Commissioner, 319 U. S. 590 , or Moline Properties, Inc. v. Commissioner, 319 U.

BULNES

25 I. & N. Dec. 57 · Board of Immigration Appeals · Jul 1, 2009

Rutchick, Esquire, New London, Connecticut BEFORE: Board Panel: FILPPU, COLE, and PAULEY, Board Members. … FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 143 (2000) (quoting United States v. Fausto, 484 U.S. 439, 453 (1988)); see also United States v.

Walters v. United States

358 F.2d 957 · United States Court of Claims · Apr 15, 1966

Harper v. United States, supra; Stone v. United States, supra; Farrar v. United States, supra. … Brown and Mackie) testified to the contrary, but expressed certain reservations. Dr. Brown based his opinion on incomplete medical records in plaintiff’s case up to, but not after, April 4, 1946.

Vandiver v. United States

2 Ct. Cust. 505 · Court of Customs and Patent Appeals · Feb 1, 1912

United States v. Meadows ( 2 Ct. Cust. Appls., 143 ; T. D. 31665); Seeberger v. Hardy ( 150 U. S., 420 ). … Ross v. Peaslee ( 20 Fed. Cas., 1241, 1242 ).

Stuckey v. Principi

14 Vet. App. 254 · United States Court of Appeals for Veterans Claims · Jan 24, 2001

Kutscherousky v. West, 12 Vet.App. 369, 372 (1999). The Board shall proceed expeditiously. See Veterans' Benefits Improvement Act, Pub. L. … . § 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).

Weaver v. West

12 Vet. App. 229 · United States Court of Appeals for Veterans Claims · Feb 25, 1999

See Hanson v. Brown, 9 Vet.App. 29 (1996) (stating that an unadjudi-eated claim generally remains pending before VA until withdrawn); Meeks v. … West, 136 F.3d 776, 779 (Fed.Cir.1998) (explaining that this Court’s jurisdiction “is premised on and defined by the Board’s decision concerning the matter being appealed”); Morgan v. Brown, 9 Vet.App. 161, 162 (1996).

McQueen v. Principi

14 Vet. App. 300 · United States Court of Appeals for Veterans Claims · Mar 13, 2001

See Kutscherousky v. West, 12 Vet.App. 369, 372-73 (1999) (per curiam order). The Board shall proceed expeditiously. See Veterans' Benefits Improvements Act, Pub. L. … . § 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).

Bateson v. United States

48 Fed. Cl. 162 · United States Court of Federal Claims · Sep 18, 2000

William Seward and Leon Brown filed petitions with the AFBCMR. … See Small v. United States, 158 F.3d 576 (Fed. Cir.1998) (holding that use of panel system in selection board process was not contrary to statutory requirements); see also Fluellen v.

Betty Friedman, of the Estate of Joseph Friedman, Deceased v. The United States

310 F.2d 381 · United States Court of Claims · Jan 11, 1963

Similarly, in Brown v. United States, 141 Ct.Cl. 557 , the serviceman was released in 1946 (after appearing before a Retiring Board) without disability retirement pay. … Cl. 466 , cert. denied, 355 U.S. 926 , 78 S.Ct. 383 , 2 L.Ed.2d 356 ; Proper v. United States, 139 Ct.Cl. 511 ; Friedman v. United States, 158 F.Supp. 364 , 141 Ct.Cl. 239 ; Brown v.

PONCE DE LEON

21 I. & N. Dec. 154 · Board of Immigration Appeals · Jul 1, 1996

See Brown v. Gardner, supra; see also Demarest v. Manspeaker, supra. … See Chrysler Corp. v. Brown, 441 U.S. 281, 301-02 (1979).

Benjamin v. Principi

15 Vet. App. 216 · United States Court of Appeals for Veterans Claims · Sep 6, 2001

See Hampton v. Gober, 10 Vet.App. 481, 483 (1997); Schroeder v. Brown, 6 Vet.App. 220, 225 (1994); Green (Victor) v. Derwinski, 1 Vet.App. 121, 123 (1991). … Brown, 7 Vet.App. 517, 527 (1995) (under 38 U.S.C. § 7104(d)(1), Board must include in its decision written statement of reasons or bases for its findings and conclusions on all material issues of fact and law presented on

Wells, Fargo & Co. v. United States

8 Ct. Cust. 125 · Court of Customs and Patent Appeals · May 21, 1917

The board relied for its authority upon the case of Bour & Bouillon (T. D. 16422), affirmed in Bour v. … On appeal, Bour v.

Belton v. West

13 Vet. App. 200 · United States Court of Appeals for Veterans Claims · Dec 7, 1999

Ebert v. Brown, 4 Vet.App. 434, 437 (1993) (citations omitted). Mr. … Bolton v. Brown, 8 Vet.App. 185, 191 (1995) (quoting Wood v. Derwinski, 1 Vet.App. 190, 193 (1991)). Although the Secretary has not in this case followed these two holdings, it does not mean that Mr.

Robert J. Bria v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Jan 15, 2021

Gardner v. Brown, 5 F.3d 1456 (Fed. Cir. 1993), aff'd, 513 U.S. 115 (1994). … See Washington v. Nicholson, 19 Vet.App. 362, 369 (2005); Owens v. Brown, 7 Vet.App. 429, 433 (1995). The appellant has not carried that burden here.

J. I. Case Co. v. United States

65 F. Supp. 464 · United States Court of Claims · May 6, 1946

Brown v. Helvering, 291 U. S. 193, 201 . See especially pages 201-202. See also the cases digested in C. C. H. (1946) pp. 2861-2869. … Brown v. Helvering, supra. The taxpayer now recognizes that it is not entitled to deduct the amount set up on its books, but only 10/12ths of the amount of the taxes actually levied for the calendar year 1937.

Harvey v. Gober

14 Vet. App. 137 · United States Court of Appeals for Veterans Claims · Sep 19, 2000

See Ford v. Gober, 10 Vet.App. 531, 535-36 (1997) (citing Bucklinger v. Brown, 5 Vet.App. 435, 436 (1993)). Mr. … See YT v.

Kennedy v. United States

12 Ct. Cust. 347 · Court of Customs and Patent Appeals · Nov 4, 1924

The cases cited in appellants’ brief, Brennan v. United States ( 136 Fed. 743 ), United States v. American Bead Co. ( 7 Ct. Cust. Appls. 132 ; T. D. 36466), and Smith and Co. v. United States ( 5 Ct. Cust. … The judgment of the Board of General Appraisers is affirmed.

ARSA Distributing, Inc. v. Salud Natural Mexicana S.A. DE C.V.

Trademark Trial and Appeal Board · Sep 28, 2022

color, the letter ‘A’ in brown color, the letters ‘L’, ‘I’ and ‘N’ in darker brown, the letter ‘I’ with a graphic accent, on the underside a bee in yellow and black color on a yellow and brown honeycomb … Imperial Tobacco, 14 USPQ2d at 1394-95; Double Coin Holdings Ltd. v. Tru Dev., 2019 USPQ2d 377409, at *15 (TTAB 2019) (Board examines efforts during the period of nonuse); Yazhong Investing Ltd. v.

Ohmer Corp. v. War Contracts Price Adjustment Board

17 T.C. 544 · United States Tax Court · Sep 28, 1951

The War Contracts Price Adjustment Board has not determined separately the excessive profits of the petitioner or of Ohmer Register Company.

Cox v. West

12 Vet. App. 522 · United States Court of Appeals for Veterans Claims · Aug 17, 1999

Cox v. Togo D. West, Jr.” … See 38 U.S.C. § 7266 (a); Landicho v.