Case law

Mikel A. Brown, Sr. & Debra A. Brown v. Commissioner

2019 T.C. Memo. 69 · United States Tax Court · Jun 10, 2019

According to Reverend Brown, the CJC’s church board determines and approves this allowance annually, and in 2007 it was made in the form of two payments of $1,750 deposited into the Browns’ personal checking account each … Reverend Brown testified that the CJC’s church board approved his parsonage allowance at the start of each calendar year based on loan documentation that he provided.

Young v. United States

United States Court of Federal Claims · Jul 30, 2026

See e.g., Brown Park Ests.-Fairfield Dev. Co. v. United States, 127 F.3d 1449, 1456 (Fed. … (Def.’s xMJAR at 16–18 (citing Brown v. United States, 3 Cl. Ct. 31, 47 (1983), aff’d, 741 F.2d 1374 (Fed. Cir. 1984); Rick’s Mushroom Serv., Inc. v. United States, 521 F.3d 1338, 1343 (Fed. Cir. 2008))). Mr.

Hal H. Williams v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Sep 13, 2019

Frost v. Shulkin, 29 Vet.App. 131, 137 (2017); see Brown v. Gardner, 513 U.S. 115, 120 (1994). … ."); Bucklinger v. Brown, 5 Vet.App. 435, 441 (1993) (same); see also Suguitan v.

08-19 847

Board of Veterans' Appeals · Oct 31, 2012

Gabrielson v. Brown, 7 Vet. App. 36 (1994). … Heuer v. Brown, 7 Vet. App. 379, 384 (1995); Falzone v. Brown, 8 Vet. App. 398, 403 (1995); Caldwell v. Derwinski, 1 Vet. App. 466 (1991).

Preston Lee Dent v. Robert A. McDonald

27 Vet. App. 362 · United States Court of Appeals for Veterans Claims · Jul 15, 2015

. § 1503 ; Martin v. Brown, 7 Vet. … Caluza v. Brown, 7 Vet.App. 498, 506 (1995), aff'd per curiam, 78 F.3d 604 (Fed.Cir.1996) (table).

Assist Consultants Inc.

Armed Services Board of Contract Appeals · Oct 18, 2021

Dixon v. Shinseki, 741 F.3d 1367, 1378 (Fed. Cir. 2014) (quoting Official Comm. of the Unsecured Creditors of Color Tile, Inc. v. Coopers & Lybrand, LLP, 322 F.3d 147, 167 (2d Cir. 2003)). … Sand and Gravel, Inc. v. Martin Marietta Corp., 819 F. Supp. 771, 783 (S.D.

Thomas I. Lyles, Jr. v. David J. Shulkin

United States Court of Appeals for Veterans Claims · Nov 29, 2017

Fanning v. Brown, 4 Vet.App. 225, 230 (1993). … See Drosky v. Brown, 10 Vet.App. 251, 255 (1997) (reversing a Board finding as legally erroneous that was based on factors outside and in excess of the evaluation criteria); Massey v.

Ericson v. Shaff

104 F.2d 626 · Court of Customs and Patent Appeals · Jun 19, 1939

The stipulated testimony-does not.add anything to Brown’s testimony. … The witness Brown after referring to certain tests made with carburetors conforming to the disclosure in appellant’s patent No. 1,872,708, testified as follows: Q. 94.

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 13, 2021

(SIRVA) Leah Durant, Law Offices of Leah V. Durant, PLLC, Washington, DC, for Petitioner. Ida Nassar, U.S. Department of Justice, Washington, DC, for Respondent. … Lisa Brown, petitioner, filed a petition for vaccine compensation under the National Vaccine Injury Compensation Program, 42 U.S.C. §§ 300aa-10 to -34 (the "Vaccine Program").

United States v. Bigelow-Hartford Carpet Co.

15 Ct. Cust. 74 · Court of Customs and Patent Appeals · Apr 16, 1927

The protest was sustained by a majority of the board, one member dissenting. … Brown, J., found that the importation was inferior in grade and quality to the wools mentioned in paragraph 1101.

Sullivan v. Commissioner

33 B.T.A. 629 · United States Board of Tax Appeals · Dec 3, 1935

[Metcalf & Eddy v. Mitchell, 269 U. S. 514 .] … v.

United States v. Britt

7 Ct. Cust. 63 · Court of Customs and Patent Appeals · May 1, 1916

In United States v. … The judgment of the Board of General Appraisers is affirmed.

Richardson v. Gober

10 Vet. App. 546 · United States Court of Appeals for Veterans Claims · Dec 3, 1997

Neither appellant disputes that his Notice of Appeal was filed more than 120 days after the mailing date of the Board of Veterans’ Appeals (BVA or Board) decision that he seeks to appeal. … See Cornett v. Brown, 9 Vet.App. 260 (1996) *547 (per curiam order).

"M/V EMMA"

18 I. & N. Dec. 40 · Board of Immigration Appeals · Jul 1, 1981

Interim Decision #2862 MATTER OF "M/V EMMA" In Fine Proceedings MIA-10/12.1461.1 Decided by Board … Lawson- Brown, Orlando Moreno Camfillo, Eusebio Goitisolo Vildoste0o.

Stokes v. Commissioner

22 B.T.A. 1386 · United States Board of Tax Appeals · Apr 30, 1931

The view here expressed is in conformity with prior decisions of the courts and the Board, which decisions discuss in detail the theory underlying this conclusion and the authorities in support thereof. Alexander S. … Browne, 3 B. T. A. 826; Arthur F. Hall, 17 B. T. A. 752; L. Brackett Bishop, 19 B. T. A. 1108; Edward J. Luce, 18 B. T. A. 923; Lucas v. Earl, 281 U. S. 111 .

Field v. United States

7 Ct. Cust. 332 · Court of Customs and Patent Appeals · Dec 2, 1916

The protest was submitted to the Board of General Appraisers and was overruled, General Appraiser Brown dissenting. The importers now appeal. … See United States v. Churchill ( 106 Fed., 672 ). The same reasoning was adopted by the board in G. A. 6112 (T. D. 26609).

Rowland v. Commissioner

40 B.T.A. 11 · United States Board of Tax Appeals · Jun 6, 1939

See Kreipke v. Commissioner, 32 Fed. (2d) 594; Roberts v. Commissioner, 44 Fed. (2d) 168; Reed v. Commissioner, 34 Fed. (2d) 263. In Blair v. … Ten Eyck Brown, 19 B. T. A. 568; petition for review denied (C. C. A., 5th Cir.), 55 Fed. (2d) 1076; certiorari denied, 287 U. S. 602 . The court further said in Commissioner v.

Richard R. Doucette v. David J. Shulkin

United States Court of Appeals for Veterans Claims · Mar 6, 2017

Board," Dingess v. … See Yancy, 27 Vet.App. at 493-94; Smallwood v. Brown, 10 Vet.App. 93, 98 (1997).

Victor B. Skaar v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Dec 17, 2020

No. 98-542, 98 Stat. 2725 (1984). 39 See Rucker v. Brown, 10 Vet.App. 67, 71 (1997) (citing Combee v. Brown, 34 F.3d 1039, 1043 (Fed. Cir. 1994)). 40 See Pederson v. … Brown, 8 Vet.App. 359, 361 (1995). 130 See Fenderson v. West, 12 Vet.App. 119, 132 (1999); Beyrle v. Brown, 9 Vet.App. 24, 28 (1996). 131 Anderson v. Principi, 18 Vet.App. 371, 374 (2004); Manlincon v.

Cooper v. United States

8 Ct. Cl. 199 · United States Court of Claims · Dec 15, 1872

V. and A. A. Q. M., Cav. Bureau.” 9. … This account was referred by the Quartermaster’s Office to Captains Moore and Browning, as a board of inspectors, for adjustment. They disagreed, and made separate reports, and the case is now here for adjudication.