Case law

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.

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 .

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.

Jacqueline Brown v. Department of Homeland Security

Merit Systems Protection Board · Jan 12, 2023

Brown v. Department of Homeland Security, MSPB Docket No. SF-0752-14-0816-I-1, Initial Decision at 42-45 (June 26, 2015). The Board affirmed the initial decision. Brown v. … The Board affirmed these findings, which the appellant did not challenge. See Brown v. Department of Homeland Security, MSPB Docket No.

Damon Brown v. United States Postal Service

Merit Systems Protection Board · Jan 23, 2023

BROWN, DOCKET NUMBER Appellant, SF-0752-17-0611-I-1 v. … THIS FINAL ORDER IS NONPRECEDENTIAL 1 Damon V. Brown, Inglewood, California, pro se. Catherine 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.

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.

Brown v. Commissioner

69 T.C.M. 2028 · United States Tax Court · Mar 6, 1995

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 20023-92 United States Tax Court T.C. Memo 1995-93 ; 1995 Tax Ct. Memo LEXIS 95 ; 69 T.C.M. … Hylton v. Commissioner , T.C. Memo. 1995-27 . *109 As we discussed in Hylton v.

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

Richard v. United States

4 Ct. Cust. 359 · Court of Customs and Patent Appeals · May 31, 1913

Frank v. *363 United States ( 2 Ct. Cust. Appls., 85 ; T. D. 31633). … In the view of the case above expressed the decision of the board should be affirmed.

ERKA Construction Co., Ltd.

Armed Services Board of Contract Appeals · Mar 9, 2016

Decker & Co. v. West, 76 F.3d 1573, 1580-81 (Fed. Cir. 1996). … This approach is consistent with the rationale of the Court of Appeals for the Federal Circuit in Kellogg Brown & Root Services, Inc. v. United States, 728 F.3d 1348 (Fed. Cir. 2013).

Van Vorst v. Commissioner

7 T.C. 826 · United States Tax Court · Sep 23, 1946

A. 963; Charles Brown, 13 B. T. A. 981; and E. L. Kier, 15 B. T. A. 1114. As stated in the Brown case, this was on the theory that the interests of the wives constituted their separate property. In G. C. … Hulsman v. Ireland, 205 Cal. 345 ; 270 Pac. 948 .

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 .

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.

Angel Vazquez -Flores v. James B. Peake

22 Vet. App. 91 · United States Court of Appeals for Veterans Claims · Apr 4, 2008

See Francisco v. Brown, 7 Vet.App. 55, 58 (1994) (noting that in an increased-rating claim entitlement to compensation has already been established). … See Adams v.

Martin Washington Brown v. Commissioner

2019 T.C. Memo. 157 · United States Tax Court · Dec 9, 2019

Memo. 2019-157 UNITED STATES TAX COURT MARTIN WASHINGTON BROWN, Petitioner v. … Martin Washington Brown, pro se. Shari A. Salu, Ryan Z. Sarazin, and Bartholomew Cirenza, for respondent.

Legal Investments for Public Funds

9 Pa. D. & C. 745 · Pennsylvania Department of Justice · Jul 13, 1927

Although the word “municipality” does not ordinarily include school districts (Wharton v. School Directors, 42 Pa. 358 ; Long v. … L. 1043; and under the opinion of Deputy Attorney-General Brown, addressed to Honorable Peter G.

Willie S. Johnson v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Sep 19, 2018

Tropf, 20 Vet.App. at 320 (quoting Brown v. Gardner, 513 U.S. 115, 120, (1994)). … Shinseki, 28 Vet.App. 382, 392 (2017) (citing Hood v. Brown, 4 Vet.App. 301, 303 (1993)). The Court also rejects the Board's reasoning that it can employ Mr.

W. C. Mitchell Co. v. Commissioner

27 B.T.A. 645 · United States Board of Tax Appeals · Jan 31, 1933

Hormel Co. v. … In United Cigarette Machinery Co. v.

Gresham v. United States

3 Cust. Ct. 308 · United States Customs Court · Dec 12, 1939

D. 26819, Morrell v. United States, 10 Treas. … In Clayton v. Hebb, Pilot, 80 Fed.