Case law

Stratton Grocery Co. v. Commissioner

8 B.T.A. 317 · United States Board of Tax Appeals · Sep 27, 1927

Again in the case of Sawilowsky v. … In Washburn v.

Raymond J. Hanifan v. The United States

354 F.2d 358 · United States Court of Claims · Dec 17, 1965

In Williams v. … See, also, De Nigris v. United States, Ct.Cl., No. 18-63, decided Feb. 19, 1965; Brown v. Macy, 340 F.2d 115 (C.A.5, 1965); Studemeyer v.

Altman & Co. v. United States

5 Ct. Cust. 412 · Court of Customs and Patent Appeals · Nov 18, 1914

It appears from the record that at the trial before the board the importers’ counsel made the following statement relative to this protest: Mr. Brown. Here I notice protests 666619 and 674320. … See United States v. Spielmann ( 1 Ct. Cust. Appls., 279 ; T.D. 31320), United States v. Perkins ( 1 Ct. Cust. Appls., 323 ; T. D. 31430), Carson v. United States ( 2 Ct. Cust. Appls., 105 ; T.

191003-35961

Board of Veterans' Appeals · Aug 31, 2021

See George v. Wilkie, 30 Vet. … McClain v. Nicholson, 21 Vet.

Malloy v. Commissioner

28 B.T.A. 716 · United States Board of Tax Appeals · Jul 19, 1933

To the same effect are Elliott v. Hawley, 34 Wash. 585 ; 76 Pac. 93 ; In re Brown's Estate, 124 Wash. 273 ; 214 Pac. 10 ; and Merrick v. Appenzeller, 115 Wash. 181 ; 196 Pac. 629 . … See Commissioner v. Burke, 62 Fed. (2d) 7, which overruled the decision of the Board in 22 B.T.A. 337 . It therefore appears to us in the first place that Mr. and Mrs.

Brown Corp. of Ionia, Inc. v. Commissioner

45 T.C.M. 200 · United States Tax Court · Nov 29, 1982

The three agreements which Brown Corporation joined in were signed for it by Mr. Lampe in his capacity as its chairman of the board. Mr. … Lampe, acting as brown Corporation's chairman of the board, on that same date in turn *64 assigned the letter of credit to Mr. Coe.

Ogden v. Commissioner

24 B.T.A. 1239 · United States Board of Tax Appeals · Dec 22, 1931

Brown, 22 B. T. A. 581, United States v. Weitzel, supra. … Metcalf & Eddy v. Mitchell, supra; Flint v. Stone Tracy Co., 220 U. S. 107; Blair v. Matthews, supra. Reviewed by the Board. Judgment will he entered wider Rule 50. LaNSdoN and Smith dissent.

In re Sullivan

121 F.2d 486 · Court of Customs and Patent Appeals · Jun 30, 1941

D. 166; Bancel v. Meier, 1927 C. D. 302; Hartford Empire Co. v. Coe, 452 O. … A brown to black, solid bituminous substance occurring native at the Dead Sea, in Trinidad, and elsewhere (natural or native asphalt), and, also obtained as a residue from petroleum, coal tar, lignite tar, etc.

Charles P. Limbert Co. v. Commissioner

9 B.T.A. 1390 · United States Board of Tax Appeals · Jan 18, 1928

In the decision of the case of La Belle Iron Works v. United States, 250 U. S. 377, Mr. … Brown, et al., 6 B. T. A. 895. Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50. MáRQuette, Smith, and Aeundell dissent.

Palmetto Coal Co. v. Commissioner

11 B.T.A. 154 · United States Board of Tax Appeals · Mar 23, 1928

Brown & Co., 9 B. T. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

Grant & Co. Inc. v. United States

12 Ct. Cust. 215 · Court of Customs and Patent Appeals · May 19, 1924

The importer’s counsel, in urging that his commodity comes within the spirit of paragraph 67, relies largely on the decision in Church of the Holy Trinity v. United States ( 143 U. … The importation fairly falls within paragraph 5 as a chemical compound, and the judgment of the Board of General Appraisers is affirmed.

Kenneth M. Carpenter and Robert v. Chisholm v. Denis McDonough

United States Court of Appeals for Veterans Claims · Jul 9, 2021

Saunders v. … Although the Board did not discuss these assertions, remand is not required on this basis because (1) the Court reviews constitutional questions de novo, see Buzinski v. Brown, 8 Mr.

Behrens v. United States

132 Fed. Cl. 663 · United States Court of Federal Claims · Jun 23, 2017

See ECF No. 36 at 25-26 (citing Brown, 152 S.W.2d at 653; Allaben v. … As the court in Brown v.

Minerva Associates, Inc.

Trademark Trial and Appeal Board · Feb 12, 2018

See Trademark Rule 2.142(d); 37 C.F.R. § 2.142(d); Trademark Trial and Appeal Board Manual of Procedure § 1203.02(e) (June 2017) (and authorities cited therein)). … See, e.g., In re Brown Jordan Co., 219 USPQ 375 (TTAB 1983) (holding that stamping the mark after purchase of the goods, on a tag attached to the goods that are later transported in commerce, is sufficient use).

Federal Machine & Welder Co. v. Commissioner

11 T.C. 952 · United States Tax Court · Nov 30, 1948

In Commissioner v. … Brown Lumber Co. v. Commissioner, 59 App. D. C. 110, 35 F. 2d 880 . Transfer of possession is also significant. Helvering v. Nibley Mimnaugh Lumber Co., 63 App. D. C. 181, 70 F. 2d 843 ; Commissioner v. Union Pac. R.

Chisholm v. Principi

3 Vet. App. 420 · United States Court of Appeals for Veterans Claims · Nov 4, 1992

Frankel v. Derwinski, 1 Vet.App. 23, 25-26 (1990). … See Brown v. Secretary of Health and Human Services, 747 F.2d 878, 884 (3d Cir.1984). VACATED AND REMANDED.

Cummings v. Commissioner

28 B.T.A. 1045 · United States Board of Tax Appeals · Aug 11, 1933

See Berizzi Brothers Co., 16 B.T.A. 1307 ; Brown Agency, Inc., 21 B.T.A. 1111 . … The petitioners in their brief cite Curran v.

BROWN v. COMMISSIONER

2004 T.C. Summary Opinion 109 · United States Tax Court · Aug 10, 2004

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16142-03S. Filed August 10, 2004. Yakuba G. Brown, pro se. Hieu C. Nguyen, for respondent. … Fernandez v. Commissioner, 114 T.C. 324, 328 (2000); Naftel v.

Central Bank Co. v. Commissioner

39 T.C. 856 · United States Tax Court · Mar 14, 1963

As was pointed out by the Board of Tax Appeals in John I. … Altschul Tobacco Co. v. Commissioner, 42 Fed. (2d) 609.

Thurman Fuller, Jr. v. Denis McDonough

United States Court of Appeals for Veterans Claims · Feb 23, 2022

(citing Landicho v. Brown, 7 Vet.App. 42, 49 (1994)). … (quoting Thurber v. Brown, 5 Vet.App. 119, 123 (1993))). On remand, Mr.