Case law

Brown v. Commissioner

68 T.C.M. 1510 · United States Tax Court · Dec 22, 1994

KENNETH AUSTIN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent * Brown v. Commissioner Docket No. 16972-87 United States Tax Court T.C. Memo 1994-632 ; 1994 Tax Ct. Memo LEXIS 659 ; 68 T.C.M. … Brown v. Commissioner ↩ , 916 F.2d 710 (4th Cir. 1990), affg. in part, vacating in part, and remanding T.C. Memo. 1989-89 and T.C. Memo. 1989-452 . 1.

Michael D. Brown v. Commissioner

2019 T.C. Memo. 121 · United States Tax Court · Sep 16, 2019

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18104-17L. Filed September 16, 2019. Steven R. Mather and Lydia B. … Brown v. Commissioner, T.C. Memo. 2016-82, aff’d, 697 F. App’x 1 (D.C. Cir. 2017).

Application of Eric D. Brown

329 F.2d 1006 · Court of Customs and Patent Appeals · Jun 2, 1964

DuPont de Nemours & Co. v. Ladd, 328 F.2d 547 , (D.C.Cir. 1964). … In Phillips Petroleum Co. v.

Hezekiah Green, Jr. v. Robert A. McDonald

28 Vet. App. 281 · United States Court of Appeals for Veterans Claims · Oct 24, 2016

Act itself.”); Smith v. Brown, 35 F.3d 1516, 1523 (Fed. Cir. 1994) (noting that the canons of statutory interpretation apply to interpreting regulations), superseded by statute as stated in Samish Indian Nation v. … “[I]f the meaning of the regulation is clear from its language, then that is ‘the end of the matter.’ ” Tropf v. Nicholson, 20 Vet.App. 317, 320 (2006) (quoting Brown v.

United Metal Spinning Co. v. Commissioner

2 B.T.A. 520 · United States Board of Tax Appeals · Sep 8, 1925

United Metal Spinning Co. v. Commissioner Docket No. 1138. … United States Board of Tax Appeals 2 B.T.A. 520 ; 1925 BTA LEXIS 2372 ; September 8, 1925 , Decided Submitted May 25, 1925 . *2372 During the year 1919 the United Metal Spinning Co., Inc., owned 66 2/3 per cent of the stock

McClurg Family Farm, LLC. v. United States

United States Court of Federal Claims · Feb 24, 2014

William & James Brown & Co. v. McGran, 39 U.S. (14 Pet.) 479, 493 (1840). This principle has been routinely evoked in the context of contract law. See Levy v. … Browning 159.C 1 357. Robert L. Browning 159.D 1 358. H. & V.

Brown v. Comm'r

2010 T.C. Summary Opinion 97 · United States Tax Court · Jul 19, 2010

Summary Opinion 2010-97 UNITED STATES TAX COURT DONALD BROWN, Petitioner v. … Donald Brown, pro se. Kathleen K. Raup, for respondent.

Larry J. Nelson v. R. James Nicholson

19 Vet. App. 548 · United States Court of Appeals for Veterans Claims · Apr 21, 2006

Gilbert, 51 F.3d at 257 (quoting Baldwin County Welcome Ctr. v. Brown, 466 U.S. 147, 152 (1984)). … See United States v.

Browning v. Commissioner

109 T.C. 303 · United States Tax Court · Nov 25, 1997

/Mullinix was a chairman of the board that supervised the program and served on that board for 10 years. … V.

Crane v. Carlson

125 F.2d 709 · Court of Customs and Patent Appeals · Feb 24, 1942

From the decision of the board appellants have taken this appeal. … Brown, Jr., v. Barton, 102 F.2d 193 , 26 C.C.P.A., Patents, 889. This is true, even though the lack of diligence be upon the part of the Government. Krebs et al. v. Melicharek, 97 F.2d 477 , 25 C.C.P.A., Patents 1362.

Brown v. Commissioner

32 T.C.M. 1300 · United States Tax Court · Dec 17, 1973

BROWN and KATHLEEN M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 8523-71. United States Tax Court T.C. Memo 1973-275 ; 1973 Tax Ct. Memo LEXIS 11 ; 32 T.C.M. … Petitioner did not at any time have a written employment contract with Western, but served at the pleasure of the board of directors of that corporation.

United States v. Parry

15 Ct. Cust. 180 · Court of Customs and Patent Appeals · May 27, 1927

The judgment of the Board of General Appraisers sustaining the importer’s protest was, therefore, affirmed. United States v. Parry, 14 Ct. Cust. Appls. 172 , T. D. 41696. … On the hearing before the board the importer testified that the articles imported were soccer football shoes composed of brown leather and with six leather cleats nailed to the bottom; that the shoes were used to play soccer

Brown v. Commissioner

46 T.C.M. 233 · United States Tax Court · May 25, 1983

BROWN and NANCY G. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 2294-79. United States Tax Court T.C. Memo 1983-291 ; 1983 Tax Ct. Memo LEXIS 491 ; 46 T.C.M. … Deely v. Commissioner, 73 T.C. 1081 , 1093 (1980) . In Whipple v.

Charlotte A. Bowling and Kevin D. Appling v. Denis McDonough

United States Court of Appeals for Veterans Claims · Mar 29, 2021

Buzinski v. Brown, 6 Vet.App. 360, 365 (1994). B. … Zang v. Brown, 8 Vet.App. 246, 252-53 (1995).

Stenson Fears, Jr. v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Aug 12, 2019

Allen v. … Brown, 5 Vet.App. 532, 539 (1993) (en banc) (noting "the Court's longstanding practice of reviewing questions of law de novo without any deference to the [Board's] conclusions of law"). 44 Allday v.

Veterans Foundation v. Commissioner

38 T.C. 66 · United States Tax Court · Apr 17, 1962

Veterans Foundation v. United States, 178 F. Supp. 234 . … No. 1622, 83d Cong., 2d Sess. p. 272 (1954)), shows however that the purpose of its enactment was to reverse the rule laid down by the Supreme Court in Brown Shoe Co. v. Commissioner, 339 U.S. 583 .

Brown v. Commissioner

68 T.C.M. 904 · United States Tax Court · Oct 11, 1994

DOUGLAS WAYNE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent * Brown v. Commissioner Docket No. 27192-84 United States Tax Court T.C. Memo 1994-501 ; 1994 Tax Ct. Memo LEXIS 509 ; 68 T.C.M. … Douglas Wayne Brown, pro se. For respondent: William D. Reese. FAY FAY SUPPLEMENTAL MEMORANDUM OPINION FAY, Judge : This matter is before the Court because Brown v. Commissioner , T.C.

Brown v. Commissioner

42 T.C.M. 579 · United States Tax Court · Aug 6, 1981

BROWN, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 2509-79. United States Tax Court T.C. Memo 1981-406 ; 1981 Tax Ct. Memo LEXIS 335 ; 42 T.C.M. (CCH) 579 ; T.C.M. … In Goodwin v.

Montague, Miles & Co. v. Commissioner

38 B.T.A. 144 · United States Board of Tax Appeals · Jul 22, 1938

Brown, 36 B. T. A. 178, 184. … S. 14 ; Ardsley Club v. Durey, 40 Fed. (2d) 293. Reviewed by the Board. Decision will be entered for the petitioner. OppeR dissents. SEC. 351. surtax ON PERSONAL HOLDING COMPANIES.

Brown v. Commissioner

31 T.C.M. 457 · United States Tax Court · May 22, 1972

Norman Brown and Susannah G. Brown v. Commissioner. Brown v. Commissioner Docket No. 7383-70. United States Tax Court T.C. Memo 1972-114 ; 1972 Tax Ct. Memo LEXIS 138 ; 31 T.C.M. (CCH) 457 ; T.C.M. … Bingler v.