Case law

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.

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 .

Renda Marine, Inc. v. United States

71 Fed. Cl. 782 · United States Court of Federal Claims · Jun 30, 2006

Hart v. … Hood Stages, Inc., 437 U.S. 322, 330 , 98 S.Ct. 2370 , 57 L.Ed.2d 239 (1978) (same); Brown v.

American General Trading & Contracting, WLL

Armed Services Board of Contract Appeals · Apr 23, 2014

Celotex Corp. v. Catrett, 477 U.S. 317, 322 (1986). … Quality Mgmt., Inc. 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.

Star Belly Stitcher, Inc.

Trademark Trial and Appeal Board · Aug 12, 2013

See FCC v. … spelled word “shiitake,” defined as “a mushroom native to East Asia, having an edible golden or dark brown cap.”

Crown Cork International Corp. v. Commissioner

4 T.C. 19 · United States Tax Court · Sep 21, 1944

August 8, 1939, to Brown, Harriman & Co. of London for the sum of $ 27,500, and the 20,000 shares of Crown Cork Co., Ltd., referred to in the above table on December 4, 1939, to Brown, Harriman & Co. of London for the sum … Because the Board's decision there under review had antedated Higgins v. *74 Smith and there were no ultimate findings on the issue as framed by the appellate court, the case was remanded for further proceedings.

Bausch & Lomb Incorporated v. Karl Storz GmbH & Co. KG

Trademark Trial and Appeal Board · May 28, 2008

Paramount Pictures Corp. v. … .”); Institut National Des Appellations d’Origine v. Brown-Forman Corp., 47 USPQ2d 1875, 1894 (“applicant’s MIST AND COGNAC mark … is a different mark … from CANADIAN MIST AND COGNAC …”).

Parsons Evergreene, LLC

Armed Services Board of Contract Appeals · Sep 5, 2018

Inherent in the Board's decision was the recognition that ADT's contract was firm-fixed-price as is PE's. Lakeshore Engineering Services, Inc. v. United States, 748 F.3d 1341, 1347 (Fed. … Once a CO's final decision is appealed to this Board, the parties start with a clean slate and the contractor bears the burden of proving liability and damages de nova. Wilner v.

Lewis v. United States

67 Fed. Cl. 158 · United States Court of Federal Claims · Jul 29, 2005

See 28 U.S.C. § 1491 (a)(2); 2 see *161 also Brown v. United States, 105 F.3d 621, 624 (Fed.Cir.1997) (“The Tucker Act does not provide independent jurisdiction over such claims for equitable relief.”); Passaro v. … Armed Forces Board of Correction decisions may be reviewed only to determine whether they are arbitrary and capricious or otherwise contrary to law. See, e.g., Chappell v.

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.

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).

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.

Diliberti v. United States

2 Cl. Ct. 404 · United States Court of Claims · Apr 29, 1983

The Department of Army selection boards evaluated plaintiff once in August 1974, and once in September 1975. … Brown v. Felsen, 442 U.S. 127 , 99 S.Ct. 2205 , 60 L.Ed.2d 767 (1979); see also, Alyeska Pipeline Service Co., et al. v. United States, 231 Ct.Cl. -, 688 F.2d 765 (1982); and Red Lake Band v.

Farrell Lines Inc. v. United States

499 F.2d 587 · United States Court of Claims · Jun 19, 1974

See Volkswagenwerk Aktiengesellschaft v. Federal Maritime Commission, 390 U.S. 261, 272 (1968); National Labor Relations Board v. Brown, 380 U.S. 278, 291 (1965); Benton v. United States, 203 Ct. … See, e.g., Cammarano v. United States, 358 U.S. 498, 510-11 (1959); National Labor Relations Board v. Gullett Gin Co., 340 U.S. 361, 366 (1951). See also Davis, Administrative Law Treatise § 5.07 (1958).

Guitar Trust Estate v. Commissioner

34 B.T.A. 857 · United States Board of Tax Appeals · Aug 4, 1936

In Crocker v. Malley, 249 U. … A.) and end with the citation of Brown & Ives, Trustees, on page 1229. Cf. Lynchburg Trust & Savings Bank v. Commissioner, 68 Fed. (2d) 356.

Gregg v. Coakwell

175 F.2d 575 · Court of Customs and Patent Appeals · Jun 28, 1949

Wilson et al. v. Sherts et al., 23 C. C. P. A. (Patents) 914, 924, 81 F. (2d) 755, 28 USPQ 379 ; Brown, Jr. v. Barton, 26 C. C. P. A. (Patents) 889, 894, 102 F. (2d) 193, 41 USPQ 99 . The count reads: 1. … Yates v. Huson, 8 App. D. C. 93; Griffin v. Swenson, 15 App. D. C. 135; O’Connell v. Schmidt, 27 App. D. C. 77; Woods v. Poor, 29 App. D. C. 397, 403.

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.

Teter v. Kearby

169 F.2d 808 · Court of Customs and Patent Appeals · Jun 1, 1948

In this connection, appellant cites in his brief the cases of *817 Landay v. United States, 6 Cir., 108 F.2d 698 and Johnson et al. v. United States, 6 Cir., 89 F.2d 913 . The same contention was made before the board. … Brown, Jr., v. Barton, 102 F.2d 193 , 26 C.C.P.A., Patents, 889.

Bowen v. United States

49 Fed. Cl. 673 · United States Court of Federal Claims · Jun 29, 2001

See Colon v. United States, 35 Fed.Cl. 515, 517 (1996); see also Chandler v. United States, 47 Fed.Cl. 106, 113 (2000). … See Food and Drug Admin. v.