Case law

Estate of Young v. Commissioner

81 T.C. 879 · United States Tax Court · Nov 17, 1983

Brown v. Commissioner, 78 T.C. 215, 218 (1982); Shelton v. Commissioner, 63 T.C. 193, 197-198 (1974); National Committee to Secure Justice, Etc. v. Commissioner, 27 T.C. 837, 839 (1957); First Nat. … See Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 722 (1929). Such jurisdiction was given to the Board by section 274(e) of the Revenue Act of 1926, ch. 27, 44 Stat. 9 , 56. 7 See H.

Bruce R. Taylor v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Apr 5, 2019

Allday v. Brown, 7 Vet.App. 517, 527 (1995); see 38 U.S.C. § 7104(d)(1); Gilbert, 1 Vet.App. at 56-57. The Board determined that section 5110 was controlling and dispositive. R. at 11. … See McCay v. Brown, 106 F.3d 1577, 1581 (Fed.

10-09 570

Board of Veterans' Appeals · May 31, 2016

See Layno v. Brown, 6 Vet. App. 465, 469 (1994). … Richard v. Brown, 9 Vet. App. 266 (1996); DSM-IV.

DOR

29 I. & N. Dec. 20 · Board of Immigration Appeals · Mar 18, 2025

.”); Vazquez v. … Vasquez v. Garland, 80 F.4th 422, 431 (2d Cir. 2023). Additionally, in Brown v.

Larry D. Barrett v. Eric K. Shinseki

22 Vet. App. 457 · United States Court of Appeals for Veterans Claims · May 7, 2009

Barrett, through counsel, is seeking to appeal an August 15, 2002, Board of Veterans' Appeals (Board) decision that denied his claim for disability compensation for post-traumatic stress disorder (PTSD). … Brown, 5 Vet.App. 119, 123 (1993); but see Ingram v.

William H. Heino v. Eric K. Shinseki

24 Vet. App. 367 · United States Court of Appeals for Veterans Claims · Apr 11, 2011

We will, therefore, affirm the Board's December 24, 2008, decision. See Sabonis v. … Jones v. Brown, 41 F.3d 634, 638 (Fed. Cir. 1994) (quoting Ardestani v. INS, 502 U.S. 129, 136 (1991)).

Buffalo Eagle Mines, Inc. v. Commissioner

37 B.T.A. 843 · United States Board of Tax Appeals · May 13, 1938

A. 429; affd., Pugh v. Commissioner, 49 Fed. (2d) 76; certiorari denied, 284 U. S. 642 ; L. T. Waller, 16 B. T. A. 574; affd., Waller v. Commissioner, 40 Fed. (2d) 892; Lena Brown, 24 B. T. A. 30; S. L. Herold, 17 B. T. … Reviewed by the Board. Decision will be entered under Rule 60.

Hurd v. Commissioner

12 B.T.A. 368 · United States Board of Tax Appeals · Jun 5, 1928

HURD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HUGO PAM, JOSEPH E. OTIS, AND HARRY B. HURD, EXECUTORS, ESTATE OF MAX PAM, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hurd v. … United States Board of Tax Appeals 12 B.T.A. 368 ; 1928 BTA LEXIS 3547 ; June 5, 1928 , Promulgated *3547 In the circumstances, it is held that certain certificates of the face value of $50,000 delivered to petitioners in

Walsh Turner Joint Venture II

Armed Services Board of Contract Appeals · May 8, 2025

Jardineria Iglesias, S.L., ASBCA No. 42967, 93-3 BCA ¶ 26,244 at 130,554 (citing Jones v. State of La. through Board of Trustees, 764 F.2d 1183, 1185-86 (5th Cir. 1985); Huse v. … Lockheed Martin Integrated Sys., Inc., ASBCA Nos. 59508, 59509, 17-1 BCA ¶ 36,597 at 178,281 (quoting Kellogg Brown & Root Servs., Inc. v. United States, 728 F.3d 1348, 1365 (Fed. Cir. 2013)).

Merritt C. Brown v. Office of Personnel Management

Merit Systems Protection Board · Aug 4, 2015

BROWN, DOCKET NUMBER Appellant, AT-0841-14-0541-I-1 v. … See Pinat v. Office of Personnel Management, 931 F.2d 1544 (Fed. Cir. 1991).

Minnesota Mining and Manufacturing Company v. Crown 400 Corporation

290 F.2d 595 · Court of Customs and Patent Appeals · Jul 13, 1961

The United States Time Corp. v. Tennenbaum, 267 F.2d 327 , 46 C.C.P.A. 895 . 12 The decision appealed from is reversed. 13 Reversed. … We would, therefore, affirm the decision of the Trademark Trial and Appeal Board.

H. Galland & Co. v. United States

17 C.C.P.A. 51 · Court of Customs and Patent Appeals · Apr 2, 1929

of General Appraisers, upon a petition filed and supported by satisfactory evidence under such rules as the board may prescribe, that the entry of the merchandise at a less value than that returned upon final appraisement … The court below, in an opinion by McClelland, Justice (Brown, Justice, dissenting), held that the importer had failed to establish by satisfactory evidence that the entry of the merchandise at values less-than the final appraised

Foerderer v. Commissioner

16 T.C. 956 · United States Tax Court · May 3, 1951

Foerderer Trust, pursuant to the resolution of its board of directors passed December 20, 1945. … Rep. 116 ; Gray v. Hemenway , 268 Mass. 515 , 168 *960 N. E. 102 ; Hite v. Hite , 93 Ky. 257 , 20 S. W. 778 ; 24 A. L. R. 92 .

Boone v. Commissioner

27 B.T.A. 1064 · United States Board of Tax Appeals · Apr 5, 1933

BOONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. D. W. BOONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. A. BOONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. … BOONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF ELI J. TAYLOR, W. L. BURRUSS, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boone v.

Brown v. United States

United States Court of Federal Claims · Apr 26, 2017

Brown. I_cL; see also Judgment in a Criminal Case at 6w7, United States v. Gilner, No. 10»01"-10199 (D. Mass. Oct. 23, 2013), ECF No. 205. … Brown requests in the absence of an award of monetary damages Caldera, 159 F.3d at 580 (quoting 28 U.S.C. § l491(a)(2)); see also Bobula v. U.S. Dep’t of lustice, 970 F.2d 854, 859 (Fed.

Englert v. United States

38 Fed. Cl. 366 · United States Court of Federal Claims · Jul 18, 1997

The Merit Systems Protection Board responded with the following letter: Dear Sir: This is in response to your filing dated April 20, 1995, asking that the Board reopen the case of Vern Englert v. … Brown v. United States, 105 F.3d at 623 .

John L. Frost v. David J. Shulkin

United States Court of Appeals for Veterans Claims · Nov 30, 2017

See Allen v. Brown, 7 Vet.App. 439, 448 (1995) (en banc); 38 C.F.R. § 3.310(a) (2017). Because Mr. … Caluza v. Brown, 7 Vet.App. 498, 506 (1995), aff'd per curiam, 78 F.3d 604 (Fed. Cir. 1996) (table). Here, the Court notes that no VA examination or opinion was provided as to Mr.

United States v. Morris European & American Express Co.

1 Ct. Cust. 300 · Court of Customs and Patent Appeals · Feb 27, 1911

The board based its decision upon the finding that the articles were not susceptible of decoration, and on the authority of United States v. Downing ( 201 U. S., 354 ), reached the conclusion stated. … It is in red, brown, blue. * * >- •• * if i Q. Have you ever seen any of these articles imported similar to the one under consideration that was decorated with different colors? — A. I do not remember that.

Howell v. Commissioner

22 B.T.A. 140 · United States Board of Tax Appeals · Feb 16, 1931

Being later obliged to pay these notes in full, this Board held that the debts survived in favor of the guarantor. … Apropos to this doctrine, and in direct point, we think, to its application to the situation of these stockholders, Chancellor Johnson, in Gasden v. Brown (S.

H. Liebes & Co. v. Commissioner

34 B.T.A. 677 · United States Board of Tax Appeals · Jun 5, 1936

Commissioner v. Southeastern Express Co., 56 Fed. (2d) 600. To the same effect are Commissioner v. Brown, 54 Fed. (2d) 563, and Buffalo Union Furnace Co. v. Helvering, 72 Fed. (2d) 399. … Untermyer v. Anderson, 276 U. S. 440 ), the contingencies are too many to warrant accrual, whether it be of gain or loss. Reviewed by the Board. Decision will be entered for the resfondent.