Case law

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · May 8, 2024

See Savin v. Sec’y of Health & Hum. Servs., 85 Fed. Cl. 313, 316-18 (2008). Counsel should not include in their fee requests hours that are “excessive, redundant, or otherwise unnecessary.” Saxton v. … Cir. 1993) (quoting Hensley v. Eckerhart, 461 U.S. 424, 434 (1983)).

Dependable Packing Co. v. Commissioner

1 T.C. 861 · United States Tax Court · Mar 31, 1943

Dependable Packing Co., a Partnership, Petitioner, v. Commissioner of Internal Revenue, Respondent. Dependable Packing and Provision Co., an Illinois Corporation, Petitioner, v. … Held , that its petition filed with the Board of Review should not be dismissed for lack of jurisdiction. W. R. Brown, Esq ., for the petitioners. W. V. Crosswhite, Esq ., for the respondent. Murdock, Judge .

Estate of Mead v. Commissioner

41 B.T.A. 424 · United States Board of Tax Appeals · Feb 20, 1940

Blair v. Commissioner, 300 U. S. 5 ; Brown v. Fletcher, 235 U. S. 589 ; Irwin v. Gavit, 268 U. S. 161 . … Reviewed by the Board. Decision will he entered under Rule 50.

Rand v. Commissioner

27 B.T.A. 182 · United States Board of Tax Appeals · Nov 29, 1932

Brown, 22 B. T. A. 581. In Metcalf & Eddy v. Mitchell, 269 U. … See Metcalf & Eddy v. Mitchell, supra; Lucas v. Howard, 280 U. S. 526 ; Lucas v. Reed, 281 U. S. 699 ; Charles M. Haft, 20 B. T. A. 431; Edwin J. Rater, 20 B. T. A. 975; and numerous other cases. Cf. Hugh W.

Cone v. United States

14 Ct. Cust. 133 · Court of Customs and Patent Appeals · May 22, 1926

There the board said, quoting the report of the appraiser: The fiber in question is hard and wiry, brown in color, and is variously known as Indian or Palmyra fiber, Bahia piassava, and Para piassava. … The judgment of the Board of General Appraisers is reversed and the cause remanded with directions to sustain the .several protests in so far as the same affect the goods imported and designated as grades G U, V F C, and

03-34 269

Board of Veterans' Appeals · May 31, 2016

See 38 C.F.R. § 3.321 (b)(1) (2015); Bagwell v. Brown, 9 Vet. App. 337, 338-39 (1996). … The Board notes that under Johnson v. McDonald, 2013-7104, 2014 WL 3562218 (Fed. Cir.

Leamington Hotel Co. v. Commissioner

26 B.T.A. 1004 · United States Board of Tax Appeals · Sep 16, 1932

Martin County v. Drake, 40 Minn. 137 ; 41 N. W. 942 ; State v. Bellin, 79 Minn. 131 ; 81 N. W. 763 ; and State v. Northwestern Telephone Exchange Co., 80 Minn. 17 ; 82 N. W. 1090 . In Martin County v. … Brown Co., 8 B. T. A. 112; and Arcade Department Store, Inc., 18 B. T. A. 1172. The amount accrued by petitioner for water service was an estimate.

Pennock v. Commissioner

25 B.T.A. 1331 · United States Board of Tax Appeals · Apr 29, 1932

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.

Sothern v. United States

32 Cust. Ct. 216 · United States Customs Court · Apr 8, 1954

Nix v. Hedden, 149 U. S. 304 ; Maddock v. Magone, 152 U. S. 368 ; Hartmann Trunk Co. v. United States, 27 C. C. P. A. (Customs) 254, C. A. D. 95. … It is rigid, hard, usually yellow or brown in color, can be made on any type of paper machine, and will not take a high finish.

Edwin L. Wiegand Co. v. United States

60 F. Supp. 464 · United States Court of Claims · May 7, 1945

The view taken by the Board of Tax Appeals (see Houston Brothers Co. v. … Stores, Inc., 8 Cir., 133 F.2d 575 ; Brown Shoe Co., Inc. v. Commissioner of Internal Revenue, 8 Cir., 133 F.2d 582 ; United States v. Stern Bros. & Co., 8 Cir., 136 F.2d 488 ; Allen v.

Keitel v. Commissioner

15 B.T.A. 903 · United States Board of Tax Appeals · Mar 18, 1929

See State v. Welsh, 175 Mo. App. 303 ; 162 S. W. 637 ; Landers Investment Co. v. Brown (Supreme Court of Missouri), 254 S. W. 14 . … Such has been the consistent holding of the Board since its decision in Grosvenor Atterbury, 1 B. T. A. 169.

Federal Paper Bd. Co. v. Commissioner

90 T.C. 1011 · United States Tax Court · May 16, 1988

Texas Industries v. … See Knuckles v. Commissioner, 349 F.2d at 613 ; Bent v. Commissioner, 87 T.C. at 244 .

United States v. William Alsberg & Co.

16 Ct. Cust. 109 · Court of Customs and Patent Appeals · May 7, 1928

of General Appraisers, upon a petition filed and supported by satisfactory evidence under such rules as the board may prescribe, that the entry of the merchandise at a less value than that returned upon final appraisement … The majority opinion, written by Justice Sullivan and concurred in by Justice Brown, is primarily based upon the view that the Customs Court was without authority to limit by rule the time within which petitions for remission

Gary Brown v. Department of Veterans Affairs

Merit Systems Protection Board · Jan 23, 2023

BROWN, DOCKET NUMBER Appellant, AT-315H-17-0513-I-1 v. … Maibaum v.

Brown v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 7, 2023

Federal Claims OFFICE OF SPECIAL MASTERS No. 20-1672V Filed: October 31, 2023 * * * * * * * * * * * * * * MARY BROWN … DECISION ON ATTORNEYS’ FEES AND COSTS1 Roth, Special Master: On November 24, 2020, Mary Brown (“petitioner”) filed a petition pursuant to the National Vaccine Injury Compensation Program.2 Petitioner alleged that

Barde Steel Products Corp. v. Commissioner

14 B.T.A. 209 · United States Board of Tax Appeals · Nov 14, 1928

Brown Lumber Co., 9 B. T. A. 719. … We think the question raised is governed by the rule applied in Brown Lumber Go., supra, in which this Board excluded goods from closing inventory because title had not passed.

Gossett v. Commissioner

22 B.T.A. 1279 · United States Board of Tax Appeals · Apr 23, 1931

GOSSETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SALLIE BROWN GOSSETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gossett v. Commissioner Docket Nos. 43038, 43049. … Gossett deficiencies of $302.99 and $595.15 in income taxes for 1925 and 1926, respectively, and against Sallie Brown Gossett a deficiency of $1,789.49 for 1926.

Ingalls Shipbuilding, Inc. v. United States

36 Cont. Cas. Fed. 75,908 · United States Court of Claims · Jul 27, 1990

The government attempts to avoid the Utah Constr. & Mining holding by citing Brown v. … In Anderson v.

Simon Levi Brown v. Department of Veterans Affairs

Merit Systems Protection Board · May 26, 2016

UNITED STATES OF AMERICA MERIT SYSTEMS PROTECTION BOARD SIMON LEVI BROWN, DOCKET NUMBER Appellant, AT-315H-15-0806-I-1 … v.

Brown v. Commissioner

67 T.C.M. 2162 · United States Tax Court · Feb 14, 1994

LEROY BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 1168-93 United States Tax Court T.C. Memo 1994-58 ; 1994 Tax Ct. Memo LEXIS 57 ; 67 T.C.M. … Commissioner , supra ; Laurins v. Commissioner , supra ; see, e.g., Colebank v. Commissioner , T.C. Memo. 1977-46 .