Case law

Brown v. Commissioner

51 T.C. 116 · United States Tax Court · Oct 22, 1968

In formulating a standard of duress applicable in Federal tax controversies, the Court of Appeals in Furnish v. … Thurston Brown are still outstanding and collectable from his real or personal property. Thus respondent is not left without recourse against E. Thurston Brown.

Jones v. Brown

6 Vet. App. 101 · United States Court of Appeals for Veterans Claims · Dec 28, 1993

In United States for Heydt v. … In Nichols v.

Cromley v. Brown

7 Vet. App. 376 · United States Court of Appeals for Veterans Claims · Feb 7, 1995

Suttmann v. Brown, 5 Vet.App. 127, 132 (1993) (citations omitted). If the claim is well grounded, the BVA cannot ignore it by neglecting to address or acknowledge it. See Payne v. … Derwinski, 1 Vet.App. 85, 87 (1990); Butts v. Brown, 5 Vet.App. 532, 540-41 (1993) (en banc).

Brown v. Commissioner

18 B.T.A. 859 · United States Board of Tax Appeals · Jan 20, 1930

Similar claims of the Government have been held to be unfounded, McFarland v. United States, 15 Fed. (2d) 823; United States v. Avery, 30 Fed. (2d) 728; United States v. … McFarland v. United States, supra.

Spurgeon v. Brown

10 Vet. App. 194 · United States Court of Appeals for Veterans Claims · Apr 15, 1997

See DeLuca v. Brown, 8 Vet.App. 202, 207 (1995). … See Hicks v. Brown, 8 Vet.App. 417, 422 (1995); Voyles v.

Ashley v. Brown

6 Vet. App. 52 · United States Court of Appeals for Veterans Claims · Dec 2, 1993

Where the Board fails to fulfill this duty, the Court may be precluded from effectively reviewing the adjudication. Meeks v. Brown, 5 Vet.App. 284, 288 (1993); Browder v. Brown, 5 Vet.App. 268, 272 (1993). … Hayes v. Brown, 5 Vet.App. 60, 66 (1993); 38 U.S.C.A. § 1154 (b); 38 C.F.R. § 3.304 (d).

Daniels v. Brown

9 Vet. App. 348 · United States Court of Appeals for Veterans Claims · Sep 3, 1996

Sklar v. Brown, 5 Vet.App. 140, 145 (1993); Cox v. Brown, 5 Vet.App. 95, 98 (1993); Colvin, 1 Vet.App. at 174 . … . § 7261 (a)(4); Cropper v. Brown, 6 Vet.App. 450, 452 (1994); accord Zang v. Brown, 8 Vet.App. 246, 254 (1995).

Shoen v. Brown

6 Vet. App. 456 · United States Court of Appeals for Veterans Claims · May 19, 1994

Shoen, appeals a March 9, 1992, decision of the Board of Veterans’ Appeals (BVA or Board) which found that appellant’s income was excessive for the receipt of pension benefits effective May 1, 1991. Richard, P. … It is fundamental that in order to obtain appellate review there must be a case or controversy, see Waterhouse v.

Trammell v. Brown

6 Vet. App. 181 · United States Court of Appeals for Veterans Claims · Feb 4, 1994

See Christianson v. Colt Industries Operating Corp., 486 U.S. 800, 818 , 108 S.Ct. 2166, 2179 , 100 L.Ed.2d 811 (1988); see also Premier v. Derwinski, 928 F.2d 392 (Fed.Cir.1991); Skinner v. … See Fluker v. Brown, 5 Vet.App. 296, 297 (1993); Ashley v. Derwinski, 2 Vet.App. 307, 309 (1992).

Grivois v. Brown

7 Vet. App. 100 · United States Court of Appeals for Veterans Claims · Sep 30, 1994

See, e.g., Welter v. Sullivan, 941 F.2d 674, 675 (8th Cir.1991); Myers v. Sullivan, 916 F.2d 659, 666 (11th Cir.1990); Howitt v. U.S. … Butler v.

Curtis v. Brown

8 Vet. App. 104 · United States Court of Appeals for Veterans Claims · Aug 1, 1995

Stillwell, 6 Vet.App. at 302 ; Elcyzyn v. Brown, 7 Vet.App. 170, 175 (1994). … See Jean, 496 U.S. at 160-61 , 110 S.Ct. at 2319-20 ; Uttieri v. Brown, 7 Vet.App. 415, 419 (1995).

Johnson v. Brown

7 Vet. App. 25 · United States Court of Appeals for Veterans Claims · Jul 29, 1994

Brown, 4 Vet.App. 528 (1993) (en banc). … See Messenger v.

Buzinski v. Brown

6 Vet. App. 360 · United States Court of Appeals for Veterans Claims · Mar 16, 1994

V. … See also Hayes v. Brown, 4 Vet.App. 353, 360 (1993); Suttmann v. Brown, 5 Vet.App. 127, 138 (1993).

Sanders v. Brown

9 Vet. App. 525 · United States Court of Appeals for Veterans Claims · Nov 25, 1996

Booton v. Brown, 8 Vet.App. 368, 372 (1995), and Proscelle v. Derwinski, 2 Vet.App. 629, 631-32 (1992). … We apply that standard under guidance fro m Zang v. Brown, 8 Vet.App. 246, 254 (1995), where that review standard was applied to a question of insanity, and from Johnson v. Brown, 9 Vet.App. 7, 9 (1996), and Lovelace v.

Sweitzer v. Brown

5 Vet. App. 503 · United States Court of Appeals for Veterans Claims · Oct 22, 1993

Gardner v. Derwinski, 1 Vet.App. 584, 587-88 (1991); 2A N. Singer, Sutherland on Statutory Construction § 46.01 (5th ed. 1992) (Suther *505 land’s). … Accordingly, the October 23, 1991, decision of the Board is AFFIRMED.

Porter v. Brown

5 Vet. App. 233 · United States Court of Appeals for Veterans Claims · Jun 16, 1993

However, once a claimant has submitted a well-grounded claim, the Board has a duty to assist that claimant, a duty which involves, in part, determining what issues have been raised. See Myers v. … Kronberg v. Brown, 4 Vet.App. 399, 401 (1993).

Quiamco v. Brown

6 Vet. App. 304 · United States Court of Appeals for Veterans Claims · Mar 15, 1994

See 38 U.S.C. § 5121 (c); Hamilton v. Brown, 4 Vet.App. 528, 544-45 (1993) (en banc); Quarles v. Derwinski, 3 Vet.App. 129, 137 (1992); Servello v. Derwinski, 3 Vet.App. 196, 199-200 (1992); Smith v. … Bucklinger v. Brown, 5 Vet.App. 435, 438-39 (1993). Further, according to Williams (Willie) v.

Losh v. Brown

6 Vet. App. 87 · United States Court of Appeals for Veterans Claims · Dec 20, 1993

See Brady v. Brown, 4 Vet.App. 203 (1993) (Court unable to grant relief regarding failure to assist because there was not a final agency decision); Mokal v. … See Patterson v. Brown, 5 Vet.App. 362 (1993).

Rhodes v. Brown

4 Vet. App. 124 · United States Court of Appeals for Veterans Claims · Jan 28, 1993

See Green v. Derwinski, 1 Vetpp. 121, 124 (1991); Moore v. Derwinski, 1 Vet.App. 401, 405 (1991). … See Mingo v. Derwinski, 2 Vet.App. 51 (1992); EF v. Derwinski, 1 Vet.App. 324 (1991).

Watai v. Brown

9 Vet. App. 441 · United States Court of Appeals for Veterans Claims · Oct 10, 1996

See Caluza v. Brown, 7 Vet.App. 498, 506 (1995), aff'd per curiam, 78 F.3d 604 (Fed.Cir.1996) (table). … See Grottveit v. Brown, 5 Vet.App. 91, 93 (1993); Murphy v. Derwinski, 1 Vet.App. 78, 81 (1990). As the Board noted in its decision, the medical statements on this issue are couched in cautious terms: Dr.