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.

Allen Gumpenberger v. Denis McDonough

United States Court of Appeals for Veterans Claims · Mar 3, 2022

"[A]n appellant may not assert error in an RO decision that has been subsumed by a Board decision." Sutton v. Nicholson, 20 Vet.App. 419, 422 (2006). … Brown, 5 Vet.App. 532, 539 (1993) (en banc). 33 See Goodman v. Shulkin, 870 F.3d 1383, 1386 (Fed. Cir. 2017). 34 Tropf v. Nicholson, 20 Vet.App. 317, 320 (2006) (quoting Brown v.

James R. Welcome v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Oct 29, 2020

See Smith v. Brown, 35 F.3d 1516, 1525 (Fed. Cir. 1996), superseded on other grounds by statute, 38 U.S.C. § 7111. … See Hudgens v. McDonald, 823 F.3d 630, 638 (Fed. Cir. 2016).

Gilken Corp. v. Commissioner

10 T.C. 445 · United States Tax Court · Mar 17, 1948

In Sloan Shipyards Construction Co. v. Thurston Co., 111 Wash. 361 ; 190 Pac. 1015 , there was involved a contract to sell property to the Shipping Board, it to become owner upon payment. … Brown v. Helvering, 291 U. S. 198 .

Walker Goulard Plehn Co. v. United States

6 Cust. Ct. 11 · United States Customs Court · Jan 6, 1941

Some of these treatments grease proof the paper for commercial purposes, but the board itself is not grease proofed, and such board is not classified in the bracket of grease proof papers, although it will almost entirely … Note Auffmordt & Co. v. United States, T. D. 47792 ( 68 Treas.

Newark Morning Ledger Co. v. Commissioner

39 B.T.A. 654 · United States Board of Tax Appeals · Mar 28, 1939

The Board upheld the validity of the waiver, saying : In the instant case L. A. … Aiken v. Burnet, 282 U. S. 277 , 51 S. Ct. 148 , 75 L. Ed. -; Brown v. Burnet, 282 U. S. 283 , 51 S. Ct. 140 , 75 L. Ed. -; Burnet v. Railway Equipment Co., 282 U. S. 295 , 51 S. Ct. 137 , 75 L.

Kleeson Co. v. Commissioner

6 B.T.A. 1153 · United States Board of Tax Appeals · Apr 30, 1927

Kaufman-Straus Co. v. Lucas, 12 Fed. (2d) 774; Appeal of Atlantic Carton Corporation, 2 B. T. A. 380; Appeal of General Equipment Co., 2 B. T. A. 804; Appeal of Automatic Fire Protection Co., 3 B. T. … Browning, 6 B. T. A. 914, we allowed a deduction for the exhaustion of intangibles paid in without cost, or at a nominal cost of $1, on the basis of their proved value at the date acquired by the corporation.

Bush v. United States

2 Cust. Ct. 71 · United States Customs Court · Feb 2, 1939

Judge Brown. The third was not amended? The Witness. The third was not amended. Judge Brown. By mistake? The Witness. By mistake. By Mr. Puckhafer: Q. … In United States v. Fish, 268 U.

Arant v. United States

55 Ct. Cl. 327 · United States Court of Claims · May 3, 1920

One of the cases cited with approval in Arant v. Lane is Stone v. Board of Commissioners, 164 Ky., 640 . … See also Brown v. Tama Co., 122 Iowa, 745 ; Saline County Commissioners v. Anderson, 20 Kans., 298 ; Wayne County v. Benoit, 20 Mich., 176 ; Parker v. Dakota County, 4 Minn., 59 ; Hunter v.

McGuire v. Commissioner

32 B.T.A. 1075 · United States Board of Tax Appeals · Aug 2, 1935

See Commissioner v. Brown, supra; Commissioner v. Babson, supra; Commissioner v. Cordingley, supra. … Commissioner v. Brown, supra. See also Hyman v. Helvering, supra.

BROWN v. COMMISSIONER

2004 T.C. Summary Opinion 45 · United States Tax Court · Apr 6, 2004

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11482-02S. Filed April 6, 2004. David A. Brown, pro se. Marc L. Caine, for respondent. … Douponce v. Commissioner, T.C.

Felix Paul Phillips v. Denis McDonough

United States Court of Appeals for Veterans Claims · Jul 30, 2024

See Jackson v. … See Holland v. Brown, 6 Vet.App. 443, 447 (1994) (holding that the Board may adjudicate an increased evaluation claim while referring a related request for TDIU for further adjudication); Harris v.

ACC Construction Co., Inc.

Armed Services Board of Contract Appeals · Sep 1, 2022

Giesler v. United States, 232 F.3d 864, 876 (Fed. Cir. 2000); Kellogg Brown & Root Servs., 20-1 BCA ¶ 37,656 at 182,830-31. … . v.

White Trimming House, Inc. v. Porter

154 F.2d 113 · Emergency Court of Appeals · Mar 15, 1946

Lincoln Savings Bank v. Brown, Em. App., 137 F.2d 228 . … Philadelphia Coke Co. v. Bowles, Em.App., 139 F.2d 349 ; Lincoln Savings Bank v. Brown, Em.App., 137 F.2d 228 .

Warren B. Cook v. Robert D. Snyder

United States Court of Appeals for Veterans Claims · Jan 31, 2017

Thurber v. Brown, 5 Vet.App. 119, 123 (1993) (emphasis added). … Gardner v. Brown, 5 F.3d 1456, 4363 (Fed. Cir. 1993). Prior to 1988, a veteran whose claim was rejected by the Board was generally unable to obtain further review. Henderson, 562 U.S. at 432.

Balridge - Demel v. Nicholson

19 Vet. App. 227 · United States Court of Appeals for Veterans Claims · Jul 26, 2005

See 28 U.S.C. § 2412 (d)(2)(A); Ussery v. Brown, 10 Vet.App. 51, 53 (1997). The amount of the fee must be determined on the facts of each case. See Hensley v. … Vidal v. Brown, 8 Vet.App. 488, 493 (1996).

Ward M. Canaday, Inc. v. Commissioner

29 B.T.A. 355 · United States Board of Tax Appeals · Nov 15, 1933

Hellmich v. Hellman, 276 U.S. 233 . … Brown, Executrix, 26 B.T.A. 901 ; Rudolph Boehringer, 29 B.T.A. 8 .

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.

Kandahar Mahali Transit & Forwarding LTD.

Armed Services Board of Contract Appeals · Feb 13, 2024

Electric Boat Corp. v. Sec’y of Navy, 958 F.3d 1372, 1375 (Fed. Cir. 2020) (citing Kellogg Brown & Root Servs., Inc. v. Murphy, 823 F.3d 622, 626 (Fed. Cir. 2016)). … Lockhart v. United States, 577 U.S. 347, 351-52 (2016).

Larry S. Helmick v. Denis McDonough

United States Court of Appeals for Veterans Claims · May 25, 2021

Nicholson, 20 Vet.App. 317, 320 (2006) (quoting Brown v. Gardner, 513 U.S. 115, 120 (1994)) (regulations); see also Kisor v. Wilkie, __ U.S. ___, ___, 139 S. Ct. 2400, 2415 (2019); Artis v. … v.