Case law

Shaw & Co. v. United States

11 Ct. Cust. 226 · Court of Customs and Patent Appeals · Jan 13, 1922

—Brown v. Maryland ( 12 Wheat., 419 ); Almy v. California ( 24 How., 169 -173); Robbins v. Shelby County ( 120 U. S., 489 ). … The decision of the Board of General Appraisers must therefore be affirmed.

Roth Hotel Co. v. Bowles

144 F.2d 877 · Emergency Court of Appeals · Aug 14, 1944

Labemore Co. v. Brown, Em.App.1943, 137 F.2d 355, 358 . Em.App.1943, 137 F.2d 663, 665 . 52 Stat. 16 , 12 U.S.C.A. § 1713 . Lakemore Co. v. Brown, Em.App.1943, 137 F.2d 355, 359 . Northwood Apts. Inc. v. … Equitable Trust Co. et al. v. Bowles, Em.App.1944, 143 F.2d 735 ; Buckeye Parking Corp. v. Bowles, Em.App.1944, 141 F.2d 692 . Lakemore Co. v. Brown, Em.App. 1943, 137 F.2d 355, 358 .

Ivan Concepcion-Maldonado v. Douglas A. Collins

United States Court of Appeals for Veterans Claims · Jun 23, 2025

(citing Grantham v. Brown, 114 F.3d 1156, 1158-59 (Fed. Cir. 1997); Urban v. … Cir. 2000) (reiterating that, because of the Board’s expertise, the Board, and not the Court, is responsible for factfinding). 63 Kutscherousky v.

Carter v. United States

509 F.2d 1150 · United States Court of Claims · Jan 22, 1975

Brown and Captain Small) who together with Captain Brennan formed the required Board of Officers under 10 U.S.C. § 1163 . … In Denton v. United States, 204 Ct.

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 10, 2017

UNPUBLISHED * Petitioner, * Decision Awarding Damages; * Complex Regional Pain v … , ) ) Petitioner, ) ) v. ) No. 13-594V

Condo v. Commissioner

69 T.C. 149 · United States Tax Court · Oct 31, 1977

The petitioner acts affirmatively and does not “defend an action in court” in taking an appeal to the Board of Tax Appeals, and this board is not a court but an administrative body. … [Boyle v. Lakeview Creamery, 9 Cal.2d 16 , 68 P.2d 968, 970 (1937).] Thus California law clearly prevents suspended corporations from prosecuting or defending any action “defensive though it may be.” Brown v.

John J. Batcher v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Apr 26, 2019

Id.; see Hall v. Brown, 5 Vet.App. 294, 295 (1993). … See Holland v. Brown, 9 Vet.App. 324, 329 (1996) (holding that VA is bound by its own regulations (citing Vitarelli v. Seaton, 359 U.S. 535, 539-40 (1959))); see also Cushman v. Shinseki, 576 F.3d 1290, 1298 (Fed.

Proctor Co. v. United States

12 Ct. Cust. 535 · Court of Customs and Patent Appeals · Mar 6, 1925

In our judgment it is a case of undervaluation, and additional duties were properly assessed, .and the board properly overruled the protest to the assessment and the liquidation of the entry.—Fougera & Co. v. … The board had no jurisdiction in such matters under the act of 1913.—Brown & Co. v. United States ( 12 Ct. Cust. Appls. 93 ; T. D. 40026). The judgment of the Board of General Appraisers is affirmed.

United States v. Beadenkopf Co.

8 Ct. Cust. 283 · Court of Customs and Patent Appeals · Feb 8, 1918

Crimmins & Pierce et al. v. United States ( 6 Ct. Cust. Appls., 137 ; T. D. 35392); Bloomingdale Bros. v. United States ( 8 Ct. Cust. Appls., 104 ; T. D. 37221). … We do not lose sight of the fact that-some of the skins involved in the first Beadenkopf case are brown in color and if all of a major part of these importations were skins of that character, such fact might make against

Second Nat'l Bank v. Commissioner

33 B.T.A. 750 · United States Board of Tax Appeals · Dec 19, 1935

Burnet v. Houston, 283 U. S. 223 ; Wickwire v. Rein ecke, 275 U. S. 101 ; Stiles v. Commissioner, 69 Fed. (2d) 951; Williams v. Commissioner, 44 Fed. (2d) 467; Green's Advertising Agency v. … Blair, 31 Fed. (2d) 96; Bishoff v. Commissioner, 27 Fed. (2d) 91; Brown v. Commissioner, 22 Fed. (2d) 797; Avery v. Commissioner, 22 Fed. (2d) 6.

Townsend v. Commissioner

13 B.T.A. 386 · United States Board of Tax Appeals · Sep 14, 1928

BROWN, AND RUFUS C. BURTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Townsend v. Commissioner Docket No. 19960. … Matthiessen, Jr., v. United States, 65 Ct.Cls. 484 .

McGee v. United States

5 Cl. Ct. 480 · United States Court of Claims · Jul 6, 1984

No appeal to the Merit Systems Review Board was available. Stern v. Department of the Army, 699 F.2d 1312 (Fed.Cir.), cert. denied, — U.S. —, 103 S.Ct. 3095 , 77 L.Ed.2d 1354 (1983). … Allison v. United States, 211 Ct.Cl. 332 , 546 F.2d 430 (1976); Brown v. General Services Administration, 425 U.S. 820 , 96 S.Ct. 1961 , 48 L.Ed.2d 402 (1976).

H. Grady Manning Trust v. Commissioner

15 T.C. 930 · United States Tax Court · Dec 27, 1950

Respondent relies principally on Gregory v. Helvering, 293 U. S. 465 ; Bazley v. Commissioner, 331 U. S. 737 and Adams v. Commissioner, (same citation) in support of his contentions. … Commissioner v. Kolb, 100 Fed. (2d) 920 and South Atlantic Steamship Line, 42 B. T. A. 705. Cf. Commissioner v. Gilmore’s Estate, et al., 130 Fed. (2d) 791, affirming 44 B. T. A. 881; Commissioner v.

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 16, 2026

Lambert is a board-certified pediatrician and pediatric hematologist/oncologist. … V.

Little Rock Tent & Awning Co. v. Commissioner

23 B.T.A. 1205 · United States Board of Tax Appeals · Jul 17, 1931

The rule was stated by the Board in Primrose Tapestry Co., 20 B. T. … A. 286; Clark Brown Crain Co., 18 B. T. A. 937. In the instant case there is no evidence that there was anything abnormal or unusual in the use of borrowed capital to the amount indicated in our findings of fact.

Concord Village, Inc. v. Commissioner

65 T.C. 142 · United States Tax Court · Oct 28, 1975

Brown Shoe Co. v. Commissioner, 339 U.S. 583 (1950). 5 The funds, like those in Brown Shoe Co., are collected under contract, that being each member’s occupancy agreement with Concord. 339 U.S. at 589 n. 10. … Portland Cremation Assn. v.

Carnrick v. Commissioner

21 B.T.A. 12 · United States Board of Tax Appeals · Oct 13, 1930

Brown et al., 18 B. T. A. 859. “ It is immaterial whether the Commissioner proceeded upon the wrong theory- in determining the deficiencies. … Altschul Tobacco Co. v. Commissioner, 42 Fed. (2d) 609. Petitioner cites Blair v. Mathews, 29 Fed. (2d) 892, and Popular Priced Tailoring Co. v.

Ide v. Commissioner

43 B.T.A. 799 · United States Board of Tax Appeals · Feb 28, 1941

Brown, 13 B. T. A. 832. The respondent objects to the fact that the division of the expenses between personal expenses and business expenses was based largely upon estimates. … Reviewed by the Board. Decision will be entered wnder Rule 50. Van Fossan dissents.

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 21, 2016

Moran * v. … Damages awarded in that stipulation include: A lump sum payment of $425,000.00 in the form of a check payable to petitioner, Lawrence Brown.

United States v. Makaroff

16 Ct. Cust. 531 · Court of Customs and Patent Appeals · Feb 16, 1929

United States v. Brown & Co. et al., 10 Ct. Cust. Appls. 47 , T. D. 38295; United States v. Stone & Downer, 12 Ct. Cust. Appls. 293 , T. D. 40296; Cone & Co. (Inc.) v. United States, 14 Ct. Cust. Appls. 133 , T. … United States v. Brown & Co. et al., 10 Ct. Cust. Appls. 47 , T. D. 38295; United States v. Stone & Downer, 12 Ct. Cust. Appls. 293 , T. D. 40296; Cone & Co. (Inc.) v. United States, 14 Ct. Cust. Appls. 133 , T.