Case law

Brown v. Commissioner

62 T.C.M. 1214 · United States Tax Court · Nov 18, 1991

BROWN AND LINDA L. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 12240-89 United States Tax Court T.C. Memo 1991-560 ; 1991 Tax Ct. Memo LEXIS 608 ; 62 T.C.M. … Brown and Linda L. Brown, pro se. Louis H. Hill , for the respondent. PATE , Special Trial Judge .

Trosk v. Commissioner

35 B.T.A. 681 · United States Board of Tax Appeals · Mar 12, 1937

Brown, 22 B. T. A. 581; Robert Carey, 31 B. T. A. 839; Hector McGowan Curran, 34 B. T. A. 946, and cases cited therein. This case is distinguishable on facts from Watson v. Commissioner, 81 Fed. (2d) 626. … Reviewed by the Board. Judgment wild be entered for the petitioner.

Brown v. Commissioner

64 T.C.M. 763 · United States Tax Court · Sep 16, 1992

RUSSELL REESE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 17143-90 United States Tax Court T.C. Memo 1992-548 ; 1992 Tax Ct. Memo LEXIS 571 ; 64 T.C.M. … Standard Oil Co. v. McMahon , 244 F.2d 11 , 13 (2d Cir. 1957) ; Rutland v. Commissioner , 89 T.C. 1137 , 1155 (1987) ; *581 Constanza v. Commissioner , T.C. Memo. 1985-317 . Decision will be entered under Rule 155.

Townsend v. Commissioner

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

Matthiessen, Jr., v. United States, 65 Ct. Cls. 484. … Reviewed by the Board. Judgment will he entered under Bule 50.

Lockheed Martin Aeronautics Company

Armed Services Board of Contract Appeals · Apr 13, 2022

Kellogg Brown & Root Servs., Inc. v. Murphy, 823 F.3d 622, 626 (Fed. Cir. 2016) (further citations omitted). A. … Brown Park Estates, 127 F.3d at 1456-57 (citing Hart v. United States, 910 F.2d 815, 816 (Fed.

Southern California Loan Asso. v. Commissioner

4 B.T.A. 223 · United States Board of Tax Appeals · Jun 25, 1926

In that appeal the Board adopted the reasoning of the Circuit Court of Appeals, Eighth Circuit, in Johnson v. … Danville v. Brown, 128 U. S. 503 , is not authority for the petitioner’s position, for, in the statute there under consideration, there was an express exclusion of Sundays in the computation of time.

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.

Brown v. Commissioner

23 T.C.M. 1101 · United States Tax Court · Jul 9, 1964

Brown and Frieda Brown v. Commissioner. Brown v. Commissioner Docket Nos. 2236-63, 5704-63. United States Tax Court T.C. Memo 1964-186 ; 1964 Tax Ct. Memo LEXIS 151 ; 23 T.C.M. (CCH) 1101 ; T.C.M. … It is the deductibility of his room and board expenses at Paradise that is in issue.

Brown v. Commissioner

30 T.C.M. 257 · United States Tax Court · Mar 29, 1971

Brown v. Commissioner. Brown v. Commissioner Docket No. 5487-69 SC. United States Tax Court T.C. Memo 1971-60 ; 1971 Tax Ct. Memo LEXIS 280 ; 30 T.C.M. (CCH) 257 ; T.C.M. (RIA) 71060 ; March 29, 1971 . Filed Landis G. … Brown, a practicing physician, and Nell G. Brown (hereinafter referred to as Nell) were married on November 4, 1943. Two children, Donald Wayne Brown 2 and Landis Wade Brown, were adopted during their marriage.

Application of Jack Raymond Bird, Geoffrey William Meetham and Marcus Alan Wheeler

344 F.2d 979 · Court of Customs and Patent Appeals · May 13, 1965

We find In re Petering, 301 F.2d 676 , 49 CCPA 993; Traitel Marble Co. v. Hungerford Brass & Copper Co., 18 F.2d 66 (2d Cir. 1927), Tilghman v. … For the foregoing reasons the decision of the board is affirmed. Affirmed. .

United States v. Ohio

487 F.2d 936 · Temporary Emergency Court of Appeals · Oct 25, 1973

Ervin v. … The State relies on Parker v. Brown, 317 U. S. 341 , 63 S.Ct. 307 , 87 L.Ed. 315 (1943), and California v. Zook, 336 U.S. 725, 733 , 69 S.Ct. 841 , 93 L.Ed. 1005 (1949), to support its contention.

Hesse v. Commissioner

7 T.C. 700 · United States Tax Court · Sep 10, 1946

The question presented calls for construction of section 22 (k) in the light of the situation in the State of Pennsylvania where alimony is allowed to a spouse who receives a limited divorce, a divorce from bed and board … Brown, 7 T. C. 715 . The sums in question are periodic payments received subsequent to the decree of divorce. The narrow question is whether the payments were made under a written instrument incident to such divorce.

Brown v. Commissioner

20 T.C.M. 177 · United States Tax Court · Feb 14, 1961

Maxwell Brown v. Commissioner. C. Maxwell Brown and Anastasia Brown v. Commissioner. Brown v. Commissioner Docket Nos. 70246, 70247. United States Tax Court T.C. Memo 1961-36 ; 1961 Tax Ct. Memo LEXIS 313 ; 20 T.C.M. … As suggested in Holland v.

Jagerson Fuel Co. v. Commissioner

24 B.T.A. 871 · United States Board of Tax Appeals · Nov 23, 1931

The Supreme Court of Michigan in the latter case states in its opinion: “ The words ‘ free on board ’ in such contracts have acquired a settled judicial meaning * * citing Vogt v. Schienbeck, 122 Wis. 491 ; 100 N. … A. 702; Clark Brown Grain Co., 18 B. T. A. 937; Wright Lumber Co., 17 B. T. A. 814; and Robert Wise Co., 16 B. T. A. 494.

Greenville Coaling & Export Corp. v. Commissioner

4 B.T.A. 183 · United States Board of Tax Appeals · Jun 22, 1926

Greenville Coaling & Export Corp. v. Commissioner Docket No. 5403. … Brown 311 32.77 9 45 M. Evelyn Brown 5 .53 Frank A. Taylor 311 32.77 9 45 Clara C. Taylor 5 .53 Herbert R. Smith 1 5 Arthur S. Minster 1 5 George P. Spates 317 33.4 Total 949 100.00 20 100 M.

Flint v. Commissioner

12 B.T.A. 20 · United States Board of Tax Appeals · May 18, 1928

FLINT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OTTO A. BJORNSTAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. J. CAIRNS, PETITIONER, v. … Flint v. Commissioner Docket Nos. 17945, 18115, 18143. United States Board of Tax Appeals 12 B.T.A. 20 ; 1928 BTA LEXIS 3621 ; May 18, 1928 , Promulgated *3621 1.

Moore-Mccormack Lines, Inc. v. The United States. American President Lines, Ltd. v. The United States. Delta Steamship Lines, Inc. v. The United States. American Export Isbrandtsen Lines, Inc. v. The United States

413 F.2d 568 · United States Court of Claims · Jul 16, 1969

Brown, a Shipping Board lawyer who served as a consultant for Senator Guffey in drafting the latter's bill, spoke in support of a provision in the Guffey bill making the agency decision final: 27 [I]n fact it is customary … Brown v. United States, 396 F.2d 989 , 184 Ct.Cl. 501 (1968); Newport News Shipbuilding & Dry Dock Co. v. United States, 374 F.2d 516, 530-531, 534 , 179 Ct.Cl. 97, 115, 121 (1967).

Miracle Contractors, Inc. v. United States

32 Cont. Cas. Fed. 72,682 · United States Court of Claims · Jul 5, 1984

Brown; and (3) reversal of the suspension imposed by the GSABCA. … United States v. King, 395 U.S. 1 , 89 S.Ct. 1501 , 23 L.Ed.2d 52 (1969); Nolan Brothers, Inc. v. United States, 186 Ct.Cl. 602 , 405 F.2d 1250 (1969). See also Computer Wholesale Corp. v.

Brown v. Commissioner

12 T.C.M. 1172 · United States Tax Court · Oct 22, 1953

Brown v. Commissioner. Brown v. Commissioner Docket No. 30941. United States Tax Court 1953 Tax Ct. Memo LEXIS 84 ; 12 T.C.M. (CCH) 1172 ; T.C.M. … In Meso v. Viley, 102 Fed.

Brown v. Commissioner

38 T.C.M. 91 · United States Tax Court · Jan 16, 1979

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 8581-77. United States Tax Court T.C. Memo 1979-24 ; 1979 Tax Ct. Memo LEXIS 502 ; 38 T.C.M. (CCH) 91 ; T.C.M. … Palmer v.