Case law

East Coast Oil Co., S. A. v. Commissioner

31 B.T.A. 558 · United States Board of Tax Appeals · Nov 8, 1934

Brown Lumber Co., 9 B. T. A. 719, 730, and cases there cited. Cunningham Iron Co. v. Warren Manufacturing Co., 80 Fed. 878 . … .) ; Seaver v. Lindsay Light Co., 135 N. E. 329 (N. Y.); Smith Co., Ltd. v. Moscahlades, 183 N. Y. S. 500; Masondray & Co. v. Grace & Co., 30 Fed. (2d) 647 ; certiorari denied, 279 U. S. 863 .

Draper & Co. v. Commissioner

5 T.C. 822 · United States Tax Court · Sep 28, 1945

In the recent case of Miller Manufacturing Co. v. … Austin v. United States, 28 Fed. (2d) 677; Gray & Co. v. United States, 35 Fed. (2d) 968; Thomas N. Perkins, 33 B. T. A. 606, 622. We think the following quotation from the court’s opinion in Gray & Co. v.

Estate of Dodge v. Commissioner

13 B.T.A. 201 · United States Board of Tax Appeals · Aug 3, 1928

These issues have been decided by this Board in the cases of James Co uzens, supra, and Rosetta V. … Abbott, 50 Mich. 278 ; Hugh v. Dowd, 86 Mich. 412 ; Draper v. Brown, 153 Mich. 120 , and that the consent executed by Bloomer is invalid and of no force and effect. This argument, however, presents no difficulty here.

Hippodrome Co. v. Commissioner

10 B.T.A. 1010 · United States Board of Tax Appeals · Feb 24, 1928

THE HIPPODROME CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hippodrome Co. v. Commissioner Docket Nos. 7354, 21529. … Brown, and a man named Oppenheimer. Ackerman and Harris and Brown were theatrical men in business in cities north of Los Angeles.

Texas State Bank v. United States

60 Fed. Cl. 815 · United States Court of Federal Claims · Jun 8, 2004

The case was stayed, however, pending a decision by the United States Supreme Court (Supreme Court) in Brown v. … Plaintiff argues, however, that it “has not sued the Board and is not asking the Board to pay it anything____Plaintiff is not suing the Board over the failure of the Federal Reserve Banks to pay interest on reserves.” 4 Plaintiff

Miller v. United States

120 Fed. Cl. 772 · United States Court of Federal Claims · Apr 17, 2015

Compare Heisig v. United States, 719 F.2d 1153, 1157 (Fed. Cir. 1983), and Brown v. United States, 396 F.2d 989, 991 (Ct. Cl. 1968), with Florida Power & Light Co. v. Lorion, 470 U.S. 729, 744 (1985), and Walls v. … At present, military boards are regarded as entities having “special expertise” and are generally granted deference. See, e.g., Sargisson v. United States, 913 F.2d 918, 922 (Fed.

Tyson v. United States

United States Court of Federal Claims · Dec 11, 2024

Brown v. United States, 105 F.3d 621, 623 (Fed. Cir. 1997); see also Massie v. United States, 226 F.3d 1318, 1321 (Fed. Cir. 2000). … Navy CRSC Board, which indicates that Mr. Tyson “does not have a retired pay account at [Defense Finance and Accounting Services (‘DFAS’)] Cleveland,” [ECF 17] at 4, 10, Mr.

Jacqueline Brown v. Department of the Air Force

Merit Systems Protection Board · Apr 30, 2024

v. … Indeed, the appellant had previously exhausted all of the personnel actions at issue with the Office of Special Counsel; however, she elected to challenge only one of these actions in her prior Board appeal. Brown v.

Turner v. United States

United States Court of Federal Claims · Jun 15, 2022

Brown v. United States, 105 F.3d 621, 623 (Fed. Cir. 1997). … Cottrell v. United States, 42 Fed. Cl. 144, 149 (1998) (citing Brown, 105 F.3d at 623). The Court sympathizes with the hardships that Mr.

Robert v. Posey v. Eric K. Shinseki

23 Vet. App. 406 · United States Court of Appeals for Veterans Claims · Apr 23, 2010

See Cerullo v. … Brown, 5 Vet.App. 554, 556 (1993) (noting that in Rowell v. Principi, 4 Vet.App. 9 (1993), there was an implicit waiver by the Secretary of the Substantive Appeal requirement).

The Sisseton and Wahpeton Bands or Tribes v. The United States

423 F.2d 1386 · United States Court of Claims · Apr 17, 1970

In Chickasaw Nation v. … In Red Lake and Pembina Bands v.

People of the State of California Ex Rel. Edmund G. Brown Jr., Attorney General of the State of California v. United States

122 Fed. Cl. 315 · United States Court of Federal Claims · Mar 16, 2015

Co. v. United States, (No. 07-157C), 105 Fed. Cl. 420 (2012) and California ex rel. Brown v. United States, (No. 07-184C), 105 Fed. … Brown v. United States, 110 Fed. Cl. at 140). The Government has not “provide[d] any reason why that order may be reconsidered now.” Pl. Resp. at 11.

Perkins v. Engs

118 F.2d 924 · Court of Customs and Patent Appeals · Apr 14, 1941

C. 250, 263 Fed. 63 6; Robin v. Muller and Bonnet, 110 O. G. 1429 , 1904 C. D. 201; Ritter v. Krakau and Conner, 108 O. G. 1050 , 1904 C. D. 44; and Kohler v. Kohler and Chambers, 43 O. G. 247 , 1888 C. D. 19. … The question of. joint invention might well have been raised by proper action on the part of appellants in this proceeding, as we stated we assumed without deciding could be dona in the case of Brown v.

Brokaw v. West

13 Vet. App. 134 · United States Court of Appeals for Veterans Claims · Oct 26, 1999

Simington v. Brown, 9 Vet.App. 334 (1996) (emphasis added). … See Fischbach & Moore Int’l Corp. v.

Leedy-Glover Realty & Ins. Co. v. Commissioner

13 T.C. 95 · United States Tax Court · Jul 18, 1949

Spring City Foundry Co. v. Commissioner, 292 U. S. 182 . In North American Oil Consolidated v. Burnet, 286 U. … United States v. Boston & Providence R. Corporation, 37 Fed. (2d) 670; Renwick v. United States, 87 Fed. (2d) 123; Commissioner v. Lyon, 97 Fed. (2d) 70. The petitioner cites Brown v. Helvering, 291 U. S. 193 .

Sharon A. Westphal v. Douglas A. Collins

United States Court of Appeals for Veterans Claims · Jan 22, 2026

Co. v. Dir., Off. of Workers' Comp. Program, 161 F.4th 791, 801 (11th Cir. 2025) ("[W]here an interpretation of a regulation conflicts with a statute, the statute controls."); see also Brown v. … Nicholson, 20 Vet.App. 79, 85 (2006) ("[T]he Board is not competent to render [medical assessments] in the first instance."); Colvin v.

National Bank of Commerce v. Commissioner

19 B.T.A. 1080 · United States Board of Tax Appeals · May 23, 1930

In Central Railroad & Banking Co. v. … Nebraska National Bank v. Union Stockyards National Bank, 187 N. W. 883 ; 108 Nebr. 417; Brown v. Deposit National Bank, 125 Misc. Rep. 247 ; 211 N. Y. S. 366; and Fagan v. Texas Co. (Texas Civ. App., 1920), 220 S.

Goewey v. United States

612 F.2d 539 · United States Court of Claims · Dec 12, 1979

Green Acres at Verona, Inc., 44 N.J. 100 , 207 A. 2d 513 (1965); Browne v. Smith, 119 Colo. 469 , 205 P. 2d 239 (1949); Stair v. Gilbert, 209 Ky. 243 , 272 S.W. 732 (1925); Pearl v. … In Thlocco v.

Fleming v. Commissioner

36 B.T.A. 773 · United States Board of Tax Appeals · Oct 27, 1937

FLEMING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fleming v. Commissioner Docket No. 78416. … United States Board of Tax Appeals 36 B.T.A. 773 ; 1937 BTA LEXIS 661 ; October 27, 1937 , Promulgated *661 1.

In re Burk

73 F.2d 497 · Court of Customs and Patent Appeals · Dec 3, 1934

Claims 18 and 23 are quoted as illustrative. v 18. … Co., 224 Fed. 464 ; Yablick v. Protecto Safety Appliance Corp. 21 F. (2d) 885; Danbury & Bethel Fur Co. v. American Hatters & Furriers Co., Inc., 54 F. (2d) 344.