Case law

Smith v. Commissioner

39 B.T.A. 80 · United States Board of Tax Appeals · Jan 12, 1939

Van Fossan: The recently promulgated opinion of this Board in Frank J. and Hubert Kelly Trust, 38 B. T. A. 1014, is decisive of most of the contentions in the present case. … Brown, supra, p. 908.

McCabe v. Commissioner

29 B.T.A. 1096 · United States Board of Tax Appeals · Feb 13, 1934

WILLIAM JOHN MCCABE, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McCabe v. Commissioner Docket Nos. 69777-69784, 69803. … Irvine 22 124 31 3,100 James Irvine 10 56 14 1,400 Lawrence Brown, estate 3 20 Mrs. P. A. Brown (heir) 32 8 800 Miss P. N. Brown (heir) 16 4 400 Lou M. Larkin 12 10 104 26 2,600 C. D. McCabe 10 56 14 1,400 Mildred K.

Application of John R. Willingham

282 F.2d 353 · Court of Customs and Patent Appeals · Oct 10, 1960

In the opinion of the board, claim 12 included “the heart of the invention recited in claims 3 and 6.” … Justice Brown in Topliff v. Topliff, 1891, 145 U.

National Petroleum Publishing Co. v. Bowers

73 Ohio Law. Abs. 252 · United States Board of Tax Appeals · Nov 4, 1954

The cause was submitted to the Board of Tax Appeals upon the notice of appeal, the transcript of proceedings before the tax commissioner, the evidence presented at a hearing before this board, and briefs of counsel. … Automobile Machine Company v. Brown, 121 Oh St 73.

Lynn v. United States

58 Fed. Cl. 797 · United States Court of Federal Claims · Dec 19, 2003

Gallucci v. … Cole v. United States, 231 Ct.Cl. 702 , 689 F.2d 1040, 1041 (1982). The Army’s decision of whether or not to accept a withdrawal of a resignation “must be granted substantial deference.” Brown, v.

United States v. Snow's United States Sample Express Co.

8 Ct. Cust. 351 · Court of Customs and Patent Appeals · Apr 13, 1918

Cadwalader ( 89 Fed., 963 ); Smith v. United States ( 93 Fed., 194 ). In Brown & Co. v. United States ( 7 Ct. Cust. Appls., 309 ; T. … The judgment of the board should be affirmed-.

In re Camp

127 F.2d 299 · Court of Customs and Patent Appeals · Apr 27, 1942

Upon appeal the Board of Appeals affirmed the rejection by the examiner and the applicant appealed to this court for review of the board’s decision. The claims upon appeal read: 8. … The references listed in the decision of the board are: McDougall, 351,194, October 19, 1886. Bieb, 449,125, March 31, 1891. Miehod, 1,106,826, August 11, 1914. Brown (British), 201,751, August 9, 1923.

Dalles Irrigation District v. United States

71 Fed. Cl. 344 · United States Court of Federal Claims · Jun 19, 2006

Brown Park Estates-Fairfield Dev. Co. v. United States, 127 F.3d 1449 , 1455 (Fed.Cir.1997) (quoting Brighton Vill. Assocs. v. … Brown Park, 127 F.3d at 1456; see Simmons v.

Westberry v. West

13 Vet. App. 305 · United States Court of Appeals for Veterans Claims · Feb 3, 2000

Reply Brief at 5-6 (emphasis added). 3 See, e.g., Hodge v. West, 155 F.3d 1356, 1361, n.1 (Fed. Cir. 1998) (citing the U.S. Supreme Court's injunction in Brown v. … Brown, 5 Vet.App. 119, 123 (1993)) (other citations omitted)); Lalonde v.

Geraldine B. Lorio v. Douglas A. Collins

United States Court of Appeals for Veterans Claims · Mar 6, 2025

Roberts v. McDonald This Court previously addressed SBP in Roberts v. … Id. at 111-12 (citing Sprinkle v. Shinseki, 733 F.3d 1180, 1185-87 (Fed. Cir. 2013); Thurber v. Brown, 5 Vet.App. 119, 123 (1993)).

Delaware, Lackawanna & Western Coal Co. v. Commissioner

26 B.T.A. 1330 · United States Board of Tax Appeals · Oct 24, 1932

This sort of a case, as I view it, is no precedent for the majority opinion of the Board in the instant case. … Browning Co., supra, and Concrete Engineering Co., supra.

Jin

29 I. & N. Dec. 441 · Board of Immigration Appeals · Feb 13, 2026

See, e.g., Iyawe v. … See INS v.

Albert J. Thurlow v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Sep 12, 2018

See 38 C.F.R. § 3.321(b) (2018); Brambley v. Principi, 17 Vet.App. 20, 24 (2003); Colayong v. West, 12 Vet.App. 524, 537 (1999); Kellar v. Brown, 6 Vet.App. 157, 162 (1994). He therefore rejected Mr. … Brown, 6 Vet.App. 141, 149 (1994). Ervin considered a regulation that effected a change in the regulation pertaining to PTSD that was favorable to veterans.

Strype v. United States

23 C.C.P.A. 153 · Court of Customs and Patent Appeals · Nov 4, 1935

In support of its position that “any of the foregoing” does not relate to “Bristol board”, found in a later paragraph, the cases of Woolworth v. United States, 1 Ct. Cust. Appls. 120 , T. D. 31119; Tilge v. … D. 31662; United States v. Matagrin, 1 Ct. Cust. Appls. 309 , T. D. 31406; and Haas Bros. et al. v. United States, supra, in which case is cited Arnold v. United States, 147 U. S. 494 , are relied upon. Brown v.

Peavy-Byrnes Lumber Co. v. Commissioner

31 B.T.A. 985 · United States Board of Tax Appeals · Jan 3, 1935

■Reviewed by the Board. Judgment will he entered in accordance with the recomputation fled by the respondent on May IS, 1931. Brown v. Walker, 84 Fed. 532 . Marino Ins. Co. v. Hodgson, 6 Cranch, 206 ; Hawkins v. Ry. … Co., 99 Fed. 322 ; Potts v. Creager, 71 Fed. 574 ; Pennsylvania Steel Co. v. Ry. Co., 198 Fed. 731, 755 . Booth v. United States, 154 Fed. 836 . Potts v. Creager, 71 Fed. 574 . Schneider Granite Co. v.

Kamikawa Bros. v. United States

15 Ct. Cust. 12 · Court of Customs and Patent Appeals · Apr 4, 1927

The Board of General Appraisers, on appeal, sustained the classification of the collector, and from that judgment the importer appeals. On the hearing before the board one witness was called, K. Togasaki, a Japanese. … From these it appears that the imported material is a finely ground, brown, cake-like substance, having a very noticeable pungent, sour odor. The affidavit of K.

Winston v. United States

24 Ct. Cl. 198 · United States Court of Claims · Feb 18, 1889

(Gray v. The United States, 21 C. Cls. R., 401 .) … (Cushing v. The United States, 22 C. Cls. R., 30 .)

Emiabata v. United States

United States Court of Federal Claims · Nov 22, 2024

The Board asked the parties to submit summary judgment briefs for the late-slip claim. Id. In September 2024, the Board granted the Postal Service’s motion for summary judgment. Emiabata v. … See Brown Park Estates–Fairfield Devel- opment Co. v. United States, 127 F.3d 1449, 1456 (Fed.

Brown v. Comm'r

2008 T.C. Summary Opinion 56 · United States Tax Court · May 20, 2008

BROWN AND LESLIE P. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4460-07S. Filed May 20, 2008. Aaron D. Brown and Leslie P. … Brown’s IRA as a contribution to Mrs. Brown’s IRA.

Andrews v. United States

55 Cust. Ct. 354 · United States Customs Court · Dec 13, 1965

Bob Stone Cordage Co. et al. v. United States, 51 CCPA 60, C.A.D. 838. … United States v. The Baltimore & Ohio R.R. Co., 47 CCPA 1, C.A.D. 719.