Case law

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.

Grange Nat'l Bank v. Commissioner

22 B.T.A. 1209 · United States Board of Tax Appeals · Apr 15, 1931

Cook Corp., (4th Ed.) para. 897; Adams v. … See Green v. Bennett (Tex. Civ. App., 1908), 110 S. W. 108 .

The Board of Regents, The University of Texas System v. Southern Illinois Miners, LLC

Trademark Trial and Appeal Board · Mar 13, 2014

_____ The Board of Regents, The University of Texas System v. … See McDonald’s Corp. v.

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.

James Stewart Walker v. James Bailey

245 F.2d 486 · Court of Customs and Patent Appeals · Jun 17, 1957

Martus & Becker v. Heise, 39 F.2d 715 , 17 C.C.P.A., Patents, 1083; and Farmer and Thomas v. Schweyer, 68 F.2d 961 , 21 C.C.P.A., Patents, 865. As was said in Hull v. … See Russell v. Sisson, 55 App. D.C. 401 , 4 F.2d 1014 ; Farmer and Thomas v. Schweyer, supra; and Brown v. Barton, 102 F.2d 193 , 26 C.C.P.A., Patents, 889.

Willie H. Williams v. James B. Peake

23 Vet. App. 64 · United States Court of Appeals for Veterans Claims · May 21, 2008

See Landicho v. Brown, 7 Vet.App. 42, 48 (1994). Upon consideration of the foregoing, it is ORDERED that the stay of proceedings is LIFTED. … It is further ORDERED that the Board decision dated August 26, 2005, is VACATED with respect to the matters appealed to the Court.

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.

Spring Canyon Coal Co. v. Commissioner

13 B.T.A. 189 · United States Board of Tax Appeals · Aug 2, 1928

SPRING CANYON COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Spring Canyon Coal Co. v. Commissioner Docket Nos. 23902, 25743. … Reviewed by the Board. Judgment will be entered for the *3325 respondent.

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.

United States v. Heffernan Paper Co.

13 Ct. Cust. 593 · Court of Customs and Patent Appeals · Mar 13, 1926

Heffernan Paper Co. imported at New York September 4, 1924, 103 bales of brown sulphite Kraft wrapping paper weighing 42,294 pounds. … United States v. Philips Co., 7 Ct. Cust. Appls. 497 (501); Benkard v. Schell, 3 Fed. Cas. 193 (197); Grinnell v. Lawrence, 11 Fed. Cas. 54 ; Hutton v. Schell, 12 Fed. Cas. 1095 ; Gibb v. Washington, 10 Fed.

Mahl v. Principi

United States Court of Appeals for Veterans Claims · Jun 7, 2001

Brown, 10 V et.A p p. 194, 196- 99 (1997) (rem an din g d ue to in adequate statem en t of reason s or bases an d failure to com ply w ith 38 C .F.R . § 3.159); Hayes v. … Cir. 1997); Grantham v. Brown, 114 F.3d 1156, 1157 (Fed. Cir. 1997), rev'g 8 Vet.App. 228 9 See, e.g. Nolen v. Gober, 22 2 F .3d 1356, 1361 (F ed.

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.

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 18, 2025

Rebecca Brown Rebecca Brown, Petitioner’s wife, executed an affidavit on February 25, 2020. Pet. Ex. 10 at ¶ 2, 4. … Vartanian is a board-certified neurologist specializing in the care of people with inflammatory demyelinating diseases. Resp. Ex. A at 1.

Francis v. Commissioner

15 B.T.A. 1332 · United States Board of Tax Appeals · Apr 10, 1929

New York Real Property Law, §§92, 93; Personal Property Law, §11; Cochrane v. Schell, 140 N. Y. 516 ; Brown v. Richter, 25 .App. Div. 239; In re O'Reilly's Estate, 82 App. Div. 374 ; Steinert v. Steinert, 161 App. … Reviewed by the Board. Trammell dissents.

Crosby v. Commissioner

4 B.T.A. 1147 · United States Board of Tax Appeals · Sep 28, 1926

Crosby v. Commissioner Docket No. 3764. United States Board of Tax Appeals 4 B.T.A. 1147 ; 1926 BTA LEXIS 2053 ; September 28, 1926 , Decided *2053 George G. Witter, Esq., for the Commissioner. … During 1918 the taxpayer was a member of the partnerships of (1) Willcox, Peck, Brown & Crosby, (2) Henry W. Brown & Co., *1148 (3) Brown, Crosby, Story & Co., and (4) the Independence Bureau. Henry I.

Browne v. Commissioner

3 B.T.A. 826 · United States Board of Tax Appeals · Feb 17, 1926

BROWNE. Browne v. Commissioner Docket No. 3881. United States Board of Tax Appeals 3 B.T.A. 826 ; 1926 BTA LEXIS 2558 ; February 17, 1926 , Decided Submitted November 3, 1925 . *2558 Allison L. H. … Browne $5,270.69 as the amount due under such contracts. This amount was reported by Amy T. Browne as income to her.

In Re Staeger

183 F.2d 99 · Court of Customs and Patent Appeals · Jun 30, 1950

Colouring can be carried out in the usual way, by admixture of pigments of an organic or inorganic nature, for example, sienna brown, red iron oxide, nigrosine, etc.” … We are not convinced of error on the part of the Board of Appeals, and its decision is affirmed. Affirmed.

Cox v. West

13 Vet. App. 364 · United States Court of Appeals for Veterans Claims · Mar 6, 2000

See, e.g., Carbino v. West, 168 F.3d 32, 34 (Fed. … Friscia v.

Saathoff v. Gober

10 Vet. App. 326 · United States Court of Appeals for Veterans Claims · Jul 15, 1997

Grottveit v. Brown, 5 Vet.App. 91, 92 (1993). An appellant has the burden of submitting evidence sufficient to justify a belief by a fair and impartial individual that his claim is plausible. 38 U.S.C. § 5107 . … See Caluza v. Brown, 7 Vet.App. 498, 506 (1995), aff'd per curiam, 78 F.3d 604 (Fed.Cir.1996) (table). In the instant case, Mr. Saathoff has a current diagnosis of HIV infection.

Bailey v. Gober

10 Vet. App. 453 · United States Court of Appeals for Veterans Claims · Aug 5, 1997

ORDER On January 25,1997, the appellant filed his Notice of Appeal (NOA) from an August 8, 1996, Board of Veterans’ Appeals (BVA) decision. … The Court, in Thompson (Charles) v.