Case law

C-A-R-R

29 I. & N. Dec. 13 · Board of Immigration Appeals · Mar 17, 2025

FOR THE RESPONDENT: Karene Brown, Esquire, New York, New York BEFORE: Board Panel: GOODWIN, PETTY, and CLARK, Appellate Immigration Judges. … Ctr. v. Exec. Off. for Immigr. Rev., Civ. A. No. 21-56 (D.D.C. Jan. 14, 2021).

Huntington Nat'l Bank v. Commissioner

13 T.C. 760 · United States Tax Court · Nov 21, 1949

Brown v. Helvering, 291 U. S. 193 ; New Colonial Ice Co. v. Helvering, 292 U. S. 435 . This, petitioner has failed to do. The disallowance of the deduction under section 812 (b) (5) is therefore approved. … OVERPAYMENT EOUND BY BOARD.

Brown v. Comm'r

2009 T.C. Summary Opinion 176 · United States Tax Court · Nov 25, 2009

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4887-08S. Filed November 25, 2009. David W. Brown, pro se. Marshall R. … Giamelli v. Commissioner, 129 T.C. 107, 111 (2007); Woodral v. Commissioner, 112 T.C. 19, 23 (1999). Here we consider the only issue raised by Brown at his lien hearing.

Esperson v. Commissioner

11 B.T.A. 1283 · United States Board of Tax Appeals · May 10, 1928

See Merrill v. Moore, 104 S. W. 514 . … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

Richard B. Osborn Appellant v. R. James Nicholson

21 Vet. App. 223 · United States Court of Appeals for Veterans Claims · May 18, 2007

Gardner v. Brown, 5 F.3d 1456 (Fed. Cir. 1993), aff'd, 513 U.S. 115 (1994). … See Otero-Castro v. Principi, 16 Vet.App. 375, 380 (2002) (citing Brown v. Gardner, 513 U.S. 115, 118 (1994)).

Apache Tribe of the Mescalero Reservation v. United States

43 Fed. Cl. 155 · United States Court of Federal Claims · Mar 5, 1999

Reservation, Plaintiff, v. The United States, Defendant. … V-25 (emphasis supplied). . 1979 FMP p. IV-189. . Cooly Canyon-Dripping Springs, and permits and small sales. . Brown Park Estates-Fairfield Dev. Co. v. United States, 127 F.3d 1449 (Fed.Cir.1997).

10-07 649

Board of Veterans' Appeals · Aug 31, 2016

DeLuca v. Brown, 8 Vet. App. 202 (1995). … Bagwell v. Brown, 9 Vet. App. 337 (1996); Shipwash v. Brown, 8 Vet. App. 218 (1995); Thun v. Peake, 22 Vet. App 111 (2008).

Euth v. Oliver

70 F.2d 110 · Court of Customs and Patent Appeals · Apr 16, 1934

Wietzel v. Lacy, supra; Brydle v. Honigbaum, 54 F.(2d) 147 , 19 C. C. P. A. 773. … To the same effect is Trufant & Prindle v. Brown, 1904 C. D. 282, and Ames v. Lindstrom, 1911 C. D. 68. It will be noted that Ames v.

Albers Bros. Milling Co. v. United States

16 Ct. Cust. 236 · Court of Customs and Patent Appeals · Jun 11, 1928

That letter was incorporated in the papers forwarded by the collector to the Board of General Appraisers and is as follows: July 22, 1925. Albers Bros. Milling Co., Beattie, Wash. … Justice Brown presided at the hearing in Seattle. The evidence was later considered and the case decided by the first division of the United States Customs Court, of which Justice Brown was a member.

Brown v. Commissioner

45 T.C.M. 1364 · United States Tax Court · Apr 25, 1983

BROWN and GERTRUDE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 13337-81. United States Tax Court T.C. Memo 1983-217 ; 1983 Tax Ct. Memo LEXIS 561 ; 45 T.C.M. … Brown (hereinafter petitioner) and Gertrude Brown, husband and wife, resided in Mesa, Arizona, when they filed their petition in this case.

Garsow v. Shinseki

United States Court of Appeals for Veterans Claims · Aug 30, 2013

Garsow's appeal of the November 2011 Board decision.2 See Hibbard, supra; see also Breeden v. … Brown, 10 Vet.App. 65, 66 (1997) ("[I]n order to attain prevailing-party status, a party is required to receive at least some relief on the merits of his claim." (quoting Sumner v.

Luis A. Martinez-Bodon v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Aug 11, 2020

Brown, 5 Vet.App. 532, 539 (1993) (en banc). 4 of reasons or bases that enables a claimant to understand the precise bases for the Board's decision and facilitates … Shalala, 508 U.S. 402 (1993); Goodman v. Shulkin, 870 F.3d 1383, 1386 (Fed. Cir. 2017). 48 Tropf v. Nicholson, 20 Vet.App. 317, 320 (2006) (quoting Brown v. Gardner, 513 U.S. 115, 120 (1994); see also Kisor v.

Brown v. Comm'r

2009 T.C. Summary Opinion 171 · United States Tax Court · Nov 23, 2009

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24080-07S. Filed November 23, 2009. Courtney A. Brown, pro se. L. … Armstrong World Indus., Inc. v. Commissioner, 974 F.2d 422, 430 (3d Cir. 1992), affg. T.C. Memo. 1991-326; FPL Group, Inc. & Subs. v. Commissioner, T.C. Memo. 2005-208.

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).

Hasty v. West

11 Vet. App. 517 · United States Court of Appeals for Veterans Claims · Oct 19, 1998

Bazalo v. Brown, 9 Vet.App. 304, 310 (1996), rev’d on other grounds, 150 F.3d 1380 (Fed.Cir.1998). … Guzman-Diaz v. Brown, 10 Vet.App. 233, 235 (1997).

United States v. Bush & Co.

5 Ct. Cust. 127 · Court of Customs and Patent Appeals · Feb 5, 1914

Manhattan Gas Light Co. v. Maxwell (2 Blatch., 405; 16 Fed. Cas., 601 ); United States v. Nash ( 27 Fed. Cas., 750 ); Marriott v. Brune ( 9 How., 619, 634 ); United States v. Southmayd (ib., 637); Austin v. … See also in this connection United States v. Rosenthal ( 126 Fed., 766 ) and Browne v. United States ( 145 Fed., 1 ).

Esperson v. Commissioner

13 B.T.A. 616 · United States Board of Tax Appeals · Sep 27, 1928

NIELS (MELLIE) ESPERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Esperson v. Commissioner Docket No. 7376. … Reviewed by the Board. Judgment will be entered for the respondent. LOVE dissents.

Dudley v. Commissioner

15 B.T.A. 570 · United States Board of Tax Appeals · Feb 25, 1929

DUDLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dudley v. Commissioner Docket No. 19392. … In *2839 United States v.

United States v. Richards

4 Ct. Cust. 528 · Court of Customs and Patent Appeals · Oct 24, 1913

Donor Realty Corp. v. Commissioner

17 T.C. 899 · United States Tax Court · Nov 29, 1951

Donor Realty Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Donor Realty Corp. v. Commissioner Docket No. 28088 United States Tax Court 17 T.C. 899 ; 1951 U.S. Tax Ct. … The petitioner's president was Frederick Brown. His grandson Jack M. Brown was vice president. The stockholders were Frederick Brown and Rose Brown, his wife, each holding 25 shares of capital stock, of no par value.