Case law

Hallowell v. Commissioner

39 B.T.A. 50 · United States Board of Tax Appeals · Jan 5, 1939

The respondent cites Hill v. Commissioner, 38 Fed. (2d) 165; Pope v. Commissioner, 39 Fed. (2d) 420; W. Frank Carter, 36 B. T. A. 60; Arthur C. Hilmer, 27 B. T. … The language of the Board in James Brown, 10 B. T.

Home Builders Shipping Ass'n v. Commissioner

8 B.T.A. 903 · United States Board of Tax Appeals · Oct 21, 1927

HOME BUILDERS SHIPPING ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Home Builders Shipping Ass'n v. Commissioner Docket No. 7044. … Article V. Sec. 1.

Mahl v. Principi

15 Vet. App. 37 · United States Court of Appeals for Veterans Claims · Jun 7, 2001

Gober, 122 F.3d 1030, 1031 (Fed.Cir.1997); Grantham v. Brown, 114 F.3d 1156, 1157 (Fed.Cir.1997), rev’g 8 Vet.App. 228 (1995). … Brown, 10 Vet.App. 194, 197-98 (1997) (remanding due to inadequate statement of reasons or bases and failure to comply with 38 C.F.R. § 3 .159); Hayes v.

Estate of Donald v. Commissioner

43 B.T.A. 1114 · United States Board of Tax Appeals · Mar 25, 1941

Higgins v. Commissioner, 312 U. S. 212 ; White Trust v. Commissioner , 119 Fed. (2d) 619; City Bank Farmers Trust Co. v. Commissioner , 112 Fed. (2d) 457; Miller v. Commissioner , 102 Fed. (2d) 476; Kane v. … Since the Supreme Court has decided Deputy v. duPont, 308 U. S. 488 , and Riggins v.

Goldsmith's Sons v. United States

13 Ct. Cust. 69 · Court of Customs and Patent Appeals · May 11, 1925

The Board of General Appraisers, on appeal from the classification of the collectors, sustained the classification in each instance and rendered judgment accordingly. … Smillie & Co. v. United States, 12 Ct. Cust. Appls. 365 , T. D. 40520, and cases therein cited.

Simmons-Brown v. Comm'r

2015 T.C. Summary Opinion 62 · United States Tax Court · Oct 15, 2015

Summary Opinion 2015-62 UNITED STATES TAX COURT DORIS SIMMONS-BROWN AND JOE BROWN, Petitioners v. … Lakhani v. Commissioner, 142 T.C. 151, 165 (2014); Carlebach v. Commissioner, 139 T.C. 1, 17 (2012).

de Luca v. United States

84 Ct. Cl. 217 · United States Court of Claims · Dec 7, 1936

and/or the United States Shipping Board Emergency Fleet Corporation. … Co. v. United States, 261 U. S. 299 ; United States v. Benedict, 261 U. S. 294 ; Brown v. United States, 263 U. S. 78 , and Brooks-Scanlon Corp. v. United States, supra.

United States v. Field & Co.

10 Ct. Cust. 183 · Court of Customs and Patent Appeals · Nov 23, 1920

Maddock v. Magone ( 152 U. S. 368 ). Downing v. United States ( 1 Ct. Cust. Appls. 500 ; T. D. 31530). United States v. Goldberg ( 3 Ct. Cust. Appls. 282 ; T. D. 32573). … D. 28170 had been expressed by the Board of General Appraisers.

Investment of Trust Funds in Farm Loan Bonds

19 Pa. D. & C. 287 · Pennsylvania Department of Justice · Oct 5, 1933

There are distinctions between Federal land banks and joint-stock land-banks, although both are chartered by the Federal Farm Loan Board. … As stated in Commonwealth ex rel. v.

M. B. Austin Co. v. Commissioner

13 B.T.A. 867 · United States Board of Tax Appeals · Oct 9, 1928

AUSTIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M. B. Austin Co. v. Commissioner Docket No. 14883. … United States Board of Tax Appeals 13 B.T.A. 867 ; 1928 BTA LEXIS 3174 ; October 9, 1928 , Promulgated *3174 Held, that the principal stockholders of the petitioner corporation were also partners in a partnership operating

Hay v. Commissioner

25 B.T.A. 96 · United States Board of Tax Appeals · Jan 8, 1932

Brown, 13 B. T. A. 832. … The Board held that real estate could not be included in an inventory, citing Atlantic Coast Realty Co., 11 B. T, A. 416, and Albert F. Keeney, 17 B. T. A. *101 560.

Dixon v. Gober

14 Vet. App. 168 · United States Court of Appeals for Veterans Claims · Oct 24, 2000

Brown, 6 Vet.App. 377, 383-84 (1994); see also Hayre, 188 F.3d at 1330-32 (ratifying Caffrey, supra, as to the issue of CUE). … See Gilbert v. Derwinski, 1 Vet.App. 49 (1990). The Secretary's motion is granted and the decision of the Board is AFFIRMED. 8

Internes' Hospital Service

46 Pa. D. & C. 166 · Pennsylvania Department of Justice · Aug 10, 1942

Brown, Deputy Attorney General, —On July 8, 1941, this department issued its formal opinion, Internes’ Hospital Service, 42 D. & C. 371, *167 in response to yonr request for advice on a number of questions relating to medical … may act as a student interne in any incorporated hospital or State hospital, whether or not approved for interne training, if he has not failed his State board examinations more than once.

Krim-Ko Corp. v. Commissioner

16 T.C. 31 · United States Tax Court · Jan 11, 1951

Brown v. Helvering, 291 U. S. 193 ), and this was true originally as to bad debts. … Brown v. Helvering, 291 U. S. 193 ; Capital Warehouse Co., 9 T. C. 966 , affd. (C. A. 8), 171 Fed. (2d) 395; Clay Sewer Pipe Assn., 1 T. C. 529 , affd. (C. A. 3), 139 Fed. (2d) 130; Your Health Club, Inc., 4 T.

Lael Al Sahab & Co.

Armed Services Board of Contract Appeals · Nov 13, 2014

, Inc. v. McHugh, 677 F.3d 1166, 1170 (Fed. Cir. 2012). … Kellogg Brown & Root Servs., Inc., ASBCA No. 58492, 14-1BCAi135,713 at 174,866-67 (quoting Parsons, 677 F.3d at 1171).

Darlene S. Cypert v. James B. Peake

22 Vet. App. 307 · United States Court of Appeals for Veterans Claims · Dec 23, 2008

Our review of the Board's interpretation of statutes is de novo. 38 U.S.C. § 7261(a)(1); Ferenc v. Nicholson, 20 Vet.App. 58, 60 (2006). We begin our review by examining the statutory language. Ostero-Castro v. … Gardner v. Derwinski, 1 Vet.App. 584, 587 (1991), aff'd sub nom. Gardner v. Brown, 5 F.3d 1456 (Fed. Cir. 1993), aff'd, 513 U.S. 115 (1994)).

Raymond v. Commissioner

26 B.T.A. 1401 · United States Board of Tax Appeals · Oct 31, 1932

In re Brown, supra; Pfleghar Hardware Specialty Co. v. Commissioner, 30 Fed. (2d) 614. … Rotan v. United States, 43 Fed. (2d) 232.

Louis L. Walters v. The United States

358 F.2d 957 · United States Court of Claims · Apr 15, 1966

Harper v. United States, supra; Stone v. United States, supra; Farrar v. United States, supra. … Brown and Mackie) testified to the contrary, but expressed certain resérvations. Dr. Brown based his opinion on incomplete medical records in plaintiff’s case up to, but not after, April 4, 1946.

Crawford & Doherty Foundry Co. v. Bowles

146 F.2d 861 · Emergency Court of Appeals · Sep 28, 1944

Capitol Foundry Co. v. Bowles, Em.App., 146 F.2d 855 , decided today; Armour and Company of Delaware v. Brown, Em.App.1943, 137 F.2d 233 ; Goodman v. Bowles, Em.App. 1943, 138 F.2d 917 . … It bases its argument to us upon the fact that pursuant to an order of the National War Labor Board, issued August 14, 1942, the wages of its employees were substantially increased effective April 1, 1942.

James I. Evans v. Eric K. Shinseki

United States Court of Appeals for Veterans Claims · Jan 28, 2011

Brown, 9 Vet.App. 124, 132 (1996); Rowell v. Principi, 4 Vet.App. 9, 14 (1993). … West, 12 Vet.App. 272, 283 (1999); Buzinski v. Brown, 6 Vet.App. 360, 367 (1994). On remand, I would instruct the Board to comply with the terms of 20 C.F.R. § 20.101 to clarify Mr. Evans's intent.