Case law

Wolcott v. Commissioner

42 B.T.A. 1151 · United States Board of Tax Appeals · Nov 5, 1940

Appeal of Bainbridge, 79 Pa. 482 , 485; City of Worcester v. Board of Railroad Commissioners, 113 Mass. 161, 171 . … New Haven Bank v. Hu binger, 117 Conn. 417 ; 167 Atl. 914 ; Brown v. Mead, 121 Conn. 1 ; 183 Atl. 27 ; 4 Bogert on Trusts, sec. 811.

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 19, 2021

the United States Court of Federal Claims OFFICE OF SPECIAL MASTERS No. 19-1705V UNPUBLISHED JOSHUA BROWN … , Chief Special Master Corcoran Petitioner, Filed: February 16, 2021 v.

Pincus v. Commissioner

18 B.T.A. 930 · United States Board of Tax Appeals · Jan 27, 1930

ALFRED PINCUS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NATHANIEL L. SACHS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pincus v. Commissioner Docket Nos. 31938, 31939. … United States Board of Tax Appeals 18 B.T.A. 930 ; 1930 BTA LEXIS 2568 ; January 27, 1930 , Promulgated *2568 An amount paid by his associates to a retiring partner as consideration of his claim on commissions earned before

J-W-S

24 I. & N. Dec. 185 · Board of Immigration Appeals · Jul 1, 2007

) Lin v. … INS v. Cardoza-Fonseca, supra; Huang v. U.S.

Fees & Expenses in State Hospitals

11 Pa. D. & C. 577 · Pennsylvania Department of Justice · Jun 26, 1928

For your convenience, we shall restate Deputy Attorney-General Brown’s conclusions, as follows: 1. … The Superior Court, in Denne v. Plymouth Coal Mining Co., 91 Pa.

Estate of Jephson v. Commissioner

81 T.C. 999 · United States Tax Court · Dec 28, 1983

Lucas, Moore’s Federal Practice, par. 12.21[2], at 2429 (2d ed. 1983) (citing Augustus v. Board of Public Instruction, 306 F.2d 862 (5th Cir. 1962); Brown & Williamson Tobacco Corp. v. … Lunsford v. United States, 570 F.2d at 229 ; Augustus v. Board of Public Instruction, 306 F.2d at 868 ; Dunbar & Sullivan Dredging Co. v. Jurgensen Co., 44 F.R.D. at 472 .

Steven Brown v. Department of Justice

Merit Systems Protection Board · Jan 23, 2015

UNITED STATES OF AMERICA MERIT SYSTEMS PROTECTION BOARD STEVEN BROWN, DOCKET NUMBERS Appellant, DE-0752-13-0092-I- … In Boucher v. U.S. Postal Service, 118 M.S.P.R. 640 (2012), the Board clarified the criteria necessary for showing disparate penalties.

Penick & Ford Ltd. v. United States

12 Ct. Cust. 218 · Court of Customs and Patent Appeals · May 19, 1924

The Board of General Appraisers overruled the protest, and from the judgment of the Board of General Appraisers this appeal is taken. … —Brown & Co. v. United States ( 12 Ct. Cust. Appls. 93 ; T. D. 40026), [citing cases], Keve & Young v. United States ( 12 Ct. Cust. Appls. 103 ; T. D. 40027), Parfums d’Orsay v. United States ( 12 Ct. Cust.

In re Seaborg

328 F.2d 998 · United States Customs Court · Mar 19, 1964

This court affirmed the action of the board and summarized the position of the examiner and the board in the following language (37 CCPA at 1105): Both the Primary Examiner and the board were of the opinion that Brown-lee … The Supreme Court, in United Carton Co. v.

Hal H. Locklear v. R. James Nicholson

20 Vet. App. 410 · United States Court of Appeals for Veterans Claims · Sep 19, 2006

See Kent v. … See Caluza v. Brown, 7 Vet.App. 498, 506 (1995), aff'd per curiam, 78 F.3d 604 (Fed. Cir. 1996) (table). The Board may commit remandable error when it fails to provide an adequate statement of its reasons or bases.

Gould v. Commissioner

1 B.T.A. 846 · United States Board of Tax Appeals · Mar 18, 1925

Brown, Field & McCarthy, 185 Devonshire Street, Boston, Mass. Sirs : Receipt is acknowledged of your letter dated September 4, 1924, concerning income-tax liability of Robert D. Gould, of Fitchburg, Mass. … But the taxpayer’s remedy does not lie with this Board. The jurisdiction granted by Congress to this Board to hear and determine taxpayers’ appeals does not include an appeal based on the facts disclosed by this record.

Gary Thurman v. United States Postal Service

2022 MSPB 21 · Merit Systems Protection Board · Jul 12, 2022

The Board followed the approach set forth in Wynn in Hall v. … 8 affirmative defense claim. 5 For example, in Brown v.

BAE Systems Tactical Vehicle Systems LP

Armed Services Board of Contract Appeals · Jul 25, 2016

United States v. BAE Systems Tactical Vehicle Systems, LP, No. 15-CV-12225 (E.D. Mich.). … discussed in United States v.

Weber v. United States

71 Fed. Cl. 717 · United States Court of Federal Claims · Jul 11, 2006

Weber, alleges that the National Labor Relations Board (“NLRB” or “Board”) engaged in gender discrimination and violated the Equal Pay Act of 1963, Pub.L. … Brown Park, 127 F.3d at 1456 (quoting Friedman, 310 F.2d at 384 ); see also Wells v.

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 30, 2021

, Chief Special Master Corcoran Petitioner, Filed: February 25, 2021 v. … ) ) Petitioner, ) ) No. 19-1705V v.

Josephine Duckett v. Douglas A. Collins

United States Court of Appeals for Veterans Claims · Nov 12, 2025

See Vidal v. Brown, 8 Vet.App. 488, 493 (1996) ("[E]ach case stands on its own evaluation and is not easily comparable with any other case."). … Elcyzyn v. Brown, 7 Vet.App. 170, 176-77 (1994) (quoting Hensley, 461 U.S. at 433).

Robert J. Kiddey v. Eric K. Shinseki

22 Vet. App. 367 · United States Court of Appeals for Veterans Claims · Feb 12, 2009

See Molden v. Peake, 22 Vet.App. 177, 181 (2008) (citing March v. Brown, 7 Vet.App. 163, 166 (1994)). … See Baldridge, supra; Sandoval v. Brown, 9 Vet.App. 177, 181 (1996) (using the U.S.

August Guyer, Pascal Matile, Ernst Peterhans and Werner Zollinger v. Charles Robert Cramer, Hans-Peter Meyer and Walter Feist

318 F.2d 757 · Court of Customs and Patent Appeals · Jun 20, 1963

The board in its opinion admitted that. … See Binstead et al. v. Littmann et al., 44 CCPA 839, 242 F.2d 766 .

Michael E. Brown & Miriam L. Mercado-Brown v. Commissioner

2019 T.C. Memo. 30 · United States Tax Court · Apr 8, 2019

BROWN AND MIRIAM L. MERCADO-BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21096-15. Filed April 8, 2019. … See Barrett v. Commissioner, at *10; see also Green v.

United States v. Hoyt

16 Ct. Cust. 502 · Court of Customs and Patent Appeals · Feb 16, 1929

It varies in color from yellow to a rich red brown, is remarkably hard and fine grained, and takes a high polish. … Hampton, jr., & Co. v. United, States, 12 Ct. Cust. Appls. 490 , T. D. 40695; Smith v. United States, 143 Fed. 691 ; United States v. Walter, 4 Ct. Cust. Appls. 95 , T. D. 33371; McEnany v. United States, 8 Ct. Cust.