Case law

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.

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.

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.

Grace v. United States

38 Cust. Ct. 156 · United States Customs Court · Mar 12, 1957

Sothern v. … In the case of Masonite Corporation 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

13 T.C.M. 1115 · United States Tax Court · Dec 10, 1954

Joseph Michael Brown v. Commissioner. Brown v. Commissioner Docket No. 51857. United States Tax Court T.C. Memo 1954-216 ; 1954 Tax Ct. Memo LEXIS 28 ; 13 T.C.M. (CCH) 1115 ; T.C.M. … Joseph Michael Brown, pro se, 101 South 37th Street, Louisville, Ky., for the petitioner. John L. Carey, Esq., for the respondent.

Dailey v. Principi

17 Vet. App. 61 · United States Court of Appeals for Veterans Claims · Apr 10, 2003

See Erspamer v. Derwinski, 1 Vet.App. 3, 9 (1990). A petitioner must satisfy both prongs in order to obtain extraordinary relief. See Herrmann v. … Brown, 8 Vet.App. 60, 62 (1995) (applying Kerr "two-prong test"); Erspamer, supra (same).

Richard v. United States

3 Ct. Cust. 193 · Court of Customs and Patent Appeals · Apr 22, 1912

See Frank v. United States ( 2 Ct. Cust. Appls., 85 ; T. D. 31633). It is important to remember, however, that while in a sense all enamels are glazes, not all glazes are enamels. … The decision of the Board of General Appraisers is affirmed.

Kauffman v. Etten

97 F.2d 134 · Court of Customs and Patent Appeals · May 31, 1938

Slaughter v. Malle, 21 App. D. C. 19; Marshall and Levandosky v. Ledwinka, 21 C. C. P. A. (Patents) 728, 67 F. (2d) 495; Schuster v. Brown, 21 C. C. P. A. (Patents) 932, 69 F. (2d) 373; Angell v. … Gowen v. William F. Hendry and Robert W. King, 17 C. C. P. A.

Brown v. Commissioner

37 T.C.M. 1003 · United States Tax Court · Jun 26, 1978

BROWN AND SUE M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 438-76. United States Tax Court T.C. Memo 1978-234 ; 1978 Tax Ct. Memo LEXIS 278 ; 37 T.C.M. … Brown and Sue M. Brown (petitioners) were legal residents of Eureka, California, when they filed their petition in this case. Fred A.

Brown v. Commissioner

9 T.C.M. 1054 · United States Tax Court · Nov 20, 1950

Fisher Brown v. Commissioner. Winnie F. Brown v. Commissioner. Brown v. Commissioner Docket Nos. 23799, 23800. United States Tax Court 1950 Tax Ct. Memo LEXIS 39 ; 9 T.C.M. (CCH) 1054 ; T.C.M. … See also Washburn v. Commissioner, 51 Fed. (2d) 949 ; Foss v. Commissioner, 75 Fed. (2d) 326 ; Maloney v. Spencer, 172 Fed. (2d) 638 .

Sauer Incorporated

Armed Services Board of Contract Appeals · Mar 2, 2022

Sys., Inc. v. … Corp. v.

SANCHEZ SOSA

25 I. & N. Dec. 807 · Board of Immigration Appeals · Jul 1, 2012

Brown, Esquire, Glendale, California FOR THE DEPARTMENT OF HOMELAND SECURITY: Jailuk Parrino, Assistant Chief Counsel BEFORE: Board Panel: NEAL, Chairman; GREER and MALPHRUS, Board Members. … GREER, Board Member: In Sanchez Sosa v. Holder, 373 F.

Moran v. Principi

16 Vet. App. 243 · United States Court of Appeals for Veterans Claims · Aug 15, 2002

ORDER The appellant appeals a January 29, 1999, decision of the Board of Veterans' Appeals (BVA) that denied a claim for service connection for post-traumatic stress disorder (PTSD). … . § 3.303(a) (2001); see also Smith v. Derwinski, 2 Vet.App. 147, 148 (1992) (per curiam order); Cartright v. Derwinski, 2 Vet.App. 24, 25-26 (1991).

09-39 084

Board of Veterans' Appeals · Aug 29, 2014

Alemany v. Brown, 9 Vet. App. 518, 519 (1996), citing Gilbert, 1 Vet. App. at 54. The Board has reviewed all the evidence in the record. … See Caluza v. Brown, 7 Vet. App. 498, 511 (1995) (the credibility of a witness can be impeached by a showing of interest, bias, or inconsistent statements).

Palafox Street Associates, L.P. v. United States

122 Fed. Cl. 18 · United States Court of Federal Claims · Jun 18, 2015

Cir. 1988) (citing Zunamon v. Brown, 418 F.2d 883, 886 (8th Cir. 1969)). If the court for the proposition that “a separate and distinct claim requires certification and submission to the contracting officer.” … “The need to determine whether a CDA claim is the same as another arises in a variety of contexts,” Kellogg Brown & Root Servs., Inc. v. United States (KBR), 115 Fed.

Brown v. Commissioner

29 T.C.M. 1126 · United States Tax Court · Aug 31, 1970

Brown v. Commissioner. Brown v. Commissioner Docket No. 2456-67. United States Tax Court T.C. Memo 1970-253 ; 1970 Tax Ct. Memo LEXIS 114 ; 29 T.C.M. (CCH) 1126 ; T.C.M. (RIA) 70253 ; August 31, 1970 , Filed Stanley M. … Welch v. Helvering, 290 U.S. 111 (1933) .

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. .

Planetary Science Institute

Armed Services Board of Contract Appeals · Aug 26, 2025

LLC v. Dep’t of Veterans Aff., 139 F.4th 1306, 1308 (Fed. Cir. 2025) (citing CSI Aviation, Inc. v. Dep’t of Homeland Sec., 31 F.4th 1349, 1355 (Fed. Cir. 2022)). … Int’l Contractors Inc., 18-1 BCA ¶ 37,061 at 180,411 (citing Interwest Constr. v. Brown, 29 F.3d 611, 615 (Fed. Cir. 1994)); Korte-Fusco JV, ASBCA No. 59767, 15-1 BCA ¶ 36,158 at 176,455 (citing McAbee Constr., Inc. v.

Bonhomme v. Nicholson

22 Vet. App. 317 · United States Court of Appeals for Veterans Claims · Apr 12, 2007

In that motion, the appellant asked the Court to vacate and remand the October 5, 2005, decision of the Board of Veterans’ Appeals (Board) on appeal on the basis that he had obtained new evidence that he wished the Secretary … Id.; see Yu v. Brown, 9 Vet.App. 121, 122 (1996). In this case, the first and third elements are satisfied.