Case law

Oppenheim v. Commissioner

31 B.T.A. 563 · United States Board of Tax Appeals · Nov 12, 1934

PHILLIPS OPPENHEIM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Oppenheim v. Commissioner Docket No. 70408. … United States Board of Tax Appeals 31 B.T.A. 563 ; 1934 BTA LEXIS 1066 ; November 12, 1934 , Promulgated *1066 Sums received by author, the owner of copyrights, under contracts granting privilege, exclusive within specified

L3 Technologies, Inc.

Armed Services Board of Contract Appeals · Mar 1, 2021

In Kingdomware Technologies v. … Kellogg Brown & Root Services, Inc. v. United States, 728 F.3d 1348, 1363 (Fed.

LIGIDAKIS

20 I. & N. Dec. 112 · Board of Immigration Appeals · Jul 1, 1989

Interim Decision #3120 MATTER OF LIGIDAKIS In Deportation Proceedings A-35669900 Decided by Board July 25, 1989 … Bartos Brown & Herrick District Counsel 1745 S. Alma School Road, Suite 130 P.O.

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.

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.

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.

In re Morton-Norwich Products, Inc.

671 F.2d 1332 · Court of Customs and Patent Appeals · Feb 18, 1982

An oral hearing was held before the board. … In Luminous Unit Co. v.

Mureto C. Holm Es v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Nov 25, 2020

Tropf v. Nicholson, 20 Vet.App. 317, 320 (2006) (quoting Brown v. Gardner, 513 U.S. 115, 120 (1994)). … Sowers v. McDonald, 27 Vet.App. 472, 478 (2016) (emphasis added). Thus, if the Board was correct that all of Mr.

Rogers v. Commissioner

16 B.T.A. 368 · United States Board of Tax Appeals · May 2, 1929

As we said in Brown & Ives, 2 B. T. A. 936, this is a situation beyond our control. … Reviewed by the Board. Judgment will Toe entered for the respondent.

Delaware Electric & Supply Co. v. Commissioner

2 B.T.A. 403 · United States Board of Tax Appeals · Sep 7, 1925

Delaware Electric & Supply Co. v. Commissioner Docket No. 1776. … Brown for $20, all payable at the discretion of the treasurer. *404 The capital stock of the taxpayer outstanding was: 1910-1917 $40,300 1917 1 100,000 1918 1 150,000 1919 150,000 1920 150,000 1921 2 200,000 *2394 The taxpayer's

Germania Importing Co. v. United States

8 Ct. Cust. 219 · Court of Customs and Patent Appeals · Dec 4, 1917

The color of the cement is much darker than that of the oxidized oil, tbe amber-yellow of the latter having changed into a mahogany-brown in the nixing pan. … The board denied this application and overruled the protests of the importer. While we do not approve the reasoning of the board, we are unable to say that the evidence warranted any other conclusion.

Red Bobtail Transportation

Armed Services Board of Contract Appeals · May 23, 2024

Corp. v. United States, 920 F.2d 903, 907 (Fed. … Electric Boat Corp. v. Sec’y of the Navy, 958 F.3d 1372, 1375 (Fed. Cir. 2020); see also Kellogg Brown & Root Servs., Inc. v. Murphy, 823 F.3d 622, 626 (Fed. Cir. 2016).

Warnement v. United States

United States Court of Federal Claims · Jun 26, 2025

(citing Brown v. … United States, 579 F.2d 938, 940 (5th Cir. 1978); whether he or she successfully paid the taxes in a different quarter, Brown v.

Shaffran v. Commissioner

18 B.T.A. 91 · United States Board of Tax Appeals · Nov 9, 1929

Ed.) pp. 270, 273, c. 5; Baden v. Pembroke, 2 Vern. 213; Fletcher v. Ashburner, 1 Brown, Ch. 497; Eaton v. Sauxter, 6 Sim. 517; Farrar v. Earl of Winterton, 5 Beav. 1; Livingston v. Newkirk, 3 Johns. … Ch. 312 ; Champion v. Brown, 6 Johns. Ch. 398 ; Craig v. Leslie, 3 Wheat. 563 . In Flomerfelt v.

Tommie G. Savage v. Department of the Army

2015 MSPB 51 · Merit Systems Protection Board · Sep 3, 2015

Bean v. U.S. Postal Service, 120 M.S.P.R. 397, ¶ 8 (2013). The Board has found jurisdiction over constructive suspensions in a variety of situations. See Brown v. U.S. … McEnery v. Merit Systems Protection Board, 963 F.2d 1512, 1514-15 (Fed. Cir. 1992).

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.

Bass v. West

11 Vet. App. 432 · United States Court of Appeals for Veterans Claims · Sep 23, 1998

In Perry v. West, the Court rebuked the Secretary for such delays “in light of the assurances provided to the Court in Neumann [v. Brown, U.S. Vet.App. … No. 96-1726], as to ‘earlier release of claims file by the [General Counsel’s Office] and strategic copying of the claims files by the ROs and the Board [of Veterans’ Appeals] for use in remands and motions for reconsideration

In re Arkley

455 F.2d 586 · Court of Customs and Patent Appeals · Feb 17, 1972

In re LeGrice, 49 CCPA 1124, 1131, 301 F. 2d 929, 933 , 133 USPQ 365 , 369 (1962), citing Curtis on Patents, 3d ed., Sec. 378 and Seymore v. Osborne, 78 U.S. (11 Wall.) 516, 555 (1870). … See also In re Brown, 51 CCPA 1254, 329 F. 2d 1006 , 141 USPQ 245 (1964); In re Shep pard, 52 CCPA 859, 339 F. 2d 238 , 144 USPQ 42 (1964); In re Bird, 52 CCPA 1290, 344 F. 2d 979 , 145 USPQ 418 (1965); In re Borst, 52 CCPA

AeroVironment, Inc.

Armed Services Board of Contract Appeals · Mar 30, 2016

Where the Board is required to review only "the same or related evidence" it will generally find that only one claim exists. Placeway Constr. Corp. v. United States, 920 F.2d 903, 907 (Fed. Cir. 1990). … As the government contends, the Board's jurisdiction is de novo and the CO's findings are not subject to any presumption of correctness nor are they binding on appeal. Wilner v.

Fredrick v. United States

507 F.2d 1264 · United States Court of Claims · Dec 18, 1974

In Perlman v. … See Brown v. Russell, 166 Mass. 14 , 43 N.E. 1005 (1896); Commonwealth ex rel. Maurer v. O’Neill, 368 Pa. 369 , 83 A. 2d 382 (1951); Carney v. Lowe, 336 Pa. 289 , 9 A. 2d 418 (1939).