Case law

Pratt, Read & Co. v. Commissioner

22 B.T.A. 1348 · United States Board of Tax Appeals · Apr 29, 1931

The Circuit Court of Appeals for the Second Circuit has held, in Commissioner v. Adolph Hirsch & Co., 30 Fed. (2d) 645, that “ the control of the stock owned by the same interest refers to beneficial interest.” … The following decisions of the Board are controlling upon this issue: Good Manufacturing Co., 15 B. T. A. 583; Oriental Real Estate Co., 17 B. T. A. 1220; Browne, McQuaid, Probst, Inc., 17 B. T. A. 1218; John B.

Woolworth Co. v. United States

13 Ct. Cust. 176 · Court of Customs and Patent Appeals · Jun 29, 1925

The board held that its order permitting an amendment to the protest was invalid under the decision of this court in United States v. Neuman & Schwiers Co., 12 Ct. Cust. Appls. 207 , T. … This conclusion is supported by the general reasoning in the following cases heretofore decided by this court: Brown & Co. v. United States, 12 Ct. Cust. Appls. 93 , T. D. 40026; Scaramelli v. United States, 12 Ct.

National Banks as Trust Companies

3 Pa. D. & C. 644 · Pennsylvania Department of Justice · Jul 10, 1923

Brown, Dep. … The right of the Federal Reserve Board to issue such permits is found in section 11, sub-division (k), of the Federal Reserve Act.

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 6, 2018

, Special Processing Unit (SPU); Petitioner, Damages Decision Based on Proffer; v. … Pursuant to the terms stated in the attached Proffer, the undersigned awards petitioner a lump sum payment of $120,000.00 in the form of a check payable to petitioner, Ronald Brown.

In re Best

562 F.2d 1252 · Court of Customs and Patent Appeals · Oct 13, 1977

Appeal from the decision of the Patent and Trademark Office (PTO) Board of Appeals (board) sustaining rejections of claims 1-7 under 35 U.S.C. § 102 or 35 U.S.C. § 103 , and claims 3-7 under 35 U.S.C. § 112 , of appellants … See In re Brown, 459 F.2d 531 , 59 CCPA 1036, 173 USPQ 685 (1972).

Religious Instruction in Public Schools

5 Pa. D. & C. 137 · Pennsylvania Department of Justice · May 7, 1924

Brown, Dep. … This is provided for in section 1605, which is as follows: “The board of school directors of each school district shall fix the date of the beginning of the school term, and, unless otherwise determined by the board, the

Patek v. Gober

14 Vet. App. 233 · United States Court of Appeals for Veterans Claims · Jan 10, 2001

In Karnas v. … See Baker v. West, 11 Vet.App. 163 (1998); Dudnick v. Brown, 10 Vet.App. 79 (1997).

Woods v. Commissioner

92 T.C. 776 · United States Tax Court · Apr 11, 1989

See Newton v. Brown, 222 Neb. 605 , 386 N.W.2d 424 (1986). … See Newton v. Brown, supra; St. Pius X House of Retreats v. Camden Dioc., 88 N.J. 571 , 443 A.2d 1052 (1982).

11-03 682

Board of Veterans' Appeals · Jul 31, 2017

See, e.g., Layno v. Brown, 6 Vet. App. 465 (1994). Competency, however, must be distinguished from weight and credibility, which are factual determinations going to the probative value of the evidence. Rucker v. … Alemany v. Brown, 9 Vet. App. 518, 519 (1996), citing Gilbert, 1 Vet. App. at 54. Analysis The Veteran contends that the onset of his low back disorder occurred during service.

Richardson v. Department of Justice, Bureau of Prisons

229 Ct. Cl. 842 · United States Court of Claims · Jan 29, 1982

We held we did not have jurisdiction on the bases of our prior decision in Dunn v. United States Department of Agriculture, 228 Ct. Cl. 129 , 654 F. 2d 64 (1981), and the Supreme Court’s decision in Brown v. … The petitioner received a board order that informed him of his right to review in these courts.

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 2, 2026

Fox v. … Instead, in appropriate circumstances they may make reasonable, across-the-board percentage adjustments.

Gordon v. Principi

15 Vet. App. 124 · United States Court of Appeals for Veterans Claims · Jul 23, 2001

See Allday v. Brown, 7 Vet.App. 517, 533-34 (1995). The Secretary's motion is denied. … See Stegall v. West, 11 Vet.App. 268, 271 (1998).

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 5, 2018

OFFICE OF SPECIAL MASTERS No. 17-1219V Filed: May 9, 2018 UNPUBLISHED RONALD BROWN … , Special Processing Unit (SPU); Petitioner, Ruling on Entitlement; Concession; v.

Gavin v. United States

47 Fed. Cl. 486 · United States Court of Federal Claims · Aug 30, 2000

See Adkins v. United States, 68 F.3d 1317, 1321 (Fed.Cir.1995); Sammt v. United States, 780 F.2d 31, 32-33 (Fed.Cir.1985). See also West v. United States, 35 Fed.Cl. 226, 230 (1996); Brown v. … See Adkins, 68 F.3d at 1321 ; Sammt, 780 F.2d at 33 ; see also West, 35 Fed.Cl. at 230 ; Brown, 30 Fed.Cl. at 230 .

Comar Oil Co. v. Commissioner

24 B.T.A. 688 · United States Board of Tax Appeals · Nov 10, 1931

This Board has decided adversely to the petitioner’s contention, in several proceedings wherein the factual conditions were substantially the same as those now under consideration. Cf. Mrs. J. C. … A. 574; affd., 40 Fed. (2d) 892; Lena Brown et al., 24 B. T. A. 30; S. L. Herold, 17 B. T. A. 933; affd., 42 Fed. (2d) 932.

Tower & Sons v. United States

11 Ct. Cust. 157 · Court of Customs and Patent Appeals · Nov 21, 1921

—Smith, J., in Brown & Co. v. United States ( 6 Ct. Cust. Appls., 415 ; T. D. 35977). … —United States v. Schoverling ( 146 U. S., 81 ) ; Hartranft v. Weigman ( 121 U. S., 609 ; Seegerber v. Farwell ( 139 U. S., 611 ; Magone v. Lockmeyer ( 139 U. S., 612 ); Merritt v. Welsh ( 104 U.

Eugene Costello v. Denis McDonough

United States Court of Appeals for Veterans Claims · Feb 23, 2023

City of Los Angeles v. Patel, 576 U.S. 409, 419 (2015). The Court reviews questions of constitutional interpretation de novo. Buzinski v. Brown, 6 Vet.App. 360, 365 (1994). 3. … See Pederson v.

Wilson J. Ausmer, Jr. v. Eric K. Shinseki

26 Vet. App. 392 · United States Court of Appeals for Veterans Claims · Dec 19, 2013

Boone v. Lightner, 319 U.S. 561, 575 (1943); see also LeMaistre v. … Ass'n v. Bowen, 485 U.S. 399, 403-05 (1988))), aff'd sub nom. Gardner v. Brown, 5 F.3d 1456 (Fed. Cir. 1993), aff'd, 513 U.S. 115 (1994).

Jacquelyn M. Friedsam v. R. James Nicholson

19 Vet. App. 222 · United States Court of Appeals for Veterans Claims · Jul 19, 2005

[T]he appeal to the Board on this issue is terminated because of the absence of legal merit and the lack of entitlement under the law. See Sabonis v. … Section 5113 was amended in November 2000 in apparent response to the Court's holdings in Pfau v. West, 12 Vet.App. 515 (1999), and Erspamer v. Brown, 9 Vet.App. 507 (1996).

Supply Division, Inc. v. War Contracts Price Adjustment Board

9 T.C. 1103 · United States Tax Court · Dec 15, 1947

See also Spaulding v. Douglas Aircraft Co., 154 Fed. (2d) 419; United States v. Lichter, 68 Fed. Supp. 19; affd., 160 Fed. (2d) 329; certiorari granted, 331 U. S. 802 ; United States v. Pownall, 65 Fed. … Nor are the provisions of section 403 (b) a limitation on the Board’s power to renegotiate under section 403 (c). See Spaulding v. Douglas Aircraft Co., supra.