Case law

Exnicios v. United States

United States Court of Federal Claims · Sep 11, 2018

Plaintiff called Colonel Todd Brown, who operated the Foreign Area Officer training program plaintiff attended in Germany in 2008, as a witness. … In an Officer Evaluation Report completed by Colonel Brown after he had counseled plaintiff, which was included in the record before the Field Board of Inquiry, Colonel Brown stated that plaintiff “is in the top 4 of 10 foreign

Ullman v. Commissioner

6 B.T.A. 100 · United States Board of Tax Appeals · Feb 9, 1927

United States v. Robbins, 269 U.S. 315 ; 46 Sup.Ct. Rep. 148; Brown v. Brown, 170 Cal. 1 ; 147 Pac. 1168 . … See Gould v. Gould, 245 U.S. 151 ; Audubon v. Shufeldt, 181 U.S. 575 ; and Appeal of David G. Joyce, 3 B.T.A. 393 .

Misuraca v. United States

135 Ct. Cl. 387 · United States Court of Claims · Jun 5, 1956

DeBusk v. United States, 132 C. Cls. 790 . … Brown, the Supply and Fiscal Officer, U. S. Naval. Station, stating the leave tabulation is incorrect.

Brown v. Commissioner

74 T.C.M. 1363 · United States Tax Court · Dec 11, 1997

Memo. 1997-548 UNITED STATES TAX COURT LARRY BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13623-96. … Brown and to Change Caption on the ground that the petition as to her was invalid because it was filed during the automatic bankruptcy stay of 11 U.S.C. section 362(a) (1994). See McClamma v.

Robinson v. Commissioner

42 T.C. 403 · United States Tax Court · May 18, 1964

Brown, 25 T.C. 220 (1955). Cf. William E. Conroy, 41 T.C. 685 (1964). … Essenfeld v. Commissioner, supra.

HERNANDEZ-ROMERO

Board of Immigration Appeals · Aug 10, 2021

See Holder v. … Brown, 852 F.3d 954 (9th Cir. 2017). See Hernandez-Romero, 783 F. App’x at 759. However, the Supreme Court abrogated Ramirez. See Sanchez v. Mayorkas, 141 S.

PADILLA RODRIGUEZ

Board of Immigration Appeals · Nov 23, 2020

See Robinson v. … District court decisions are generally not binding on the Board. See Matter of K-S-, 20 I&N Dec. 715, 718 (BIA 1993); see also Camreta v.

Warner v. Commissioner

26 B.T.A. 872 · United States Board of Tax Appeals · Aug 18, 1932

The courts and this Board have held that the payments are not income to the widow so long as they do not exceed the value mentioned. Warner v. Walsh, 15 Fed. (2d) 367; United States v. … Beabyl, 1 Pere Wms. 127 (1710) ; Isenhart v. Brown, 1 Edw. Ch. (N. Y.) 413 (1832) ; BeQua v. Graham, 187 Ill. 67 * * * (1900).

Mendelson v. United States

1 Ct. Cust. 346 · Court of Customs and Patent Appeals · Mar 27, 1911

Mendelson & *352 Co. v. United States (154 Fed. … The decision of the Board of General Appraisers is affirmed. MONTGOMERY, Presiding Judge, and PIüNt and Barber, Judges, concur. De Vries, Judge, having participated in the decision of the board, did not sit. ‘

Nichols v. United States

158 Ct. Cl. 412 · United States Court of Claims · Jul 18, 1962

The central veins are distinct, slightly enlarged and the central liver cells contain a minimally increased amount of granular brown pigment. The portal areas are not unusual. They show a slight increase in cellularity. … action of the Disposition Board of medical officers and the Physical Evaluation Board. *431 30.

Webb v. United States

15 Cl. Ct. 23 · United States Court of Claims · Jun 20, 1988

Moreover, as the Court of Claims concluded in Brown v. … United States, 231 Ct.Cl. 301, 311 , 685 F.2d 407, 413 (1982) (suggesting that failure to retire plaintiff at temporary promotion grade is a matter beyond court’s review); Brown v.

Brown v. Commissioner

74 T.C.M. 1241 · United States Tax Court · Nov 18, 1997

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15161-96. Filed November 18, 1997. George P. Brown, pro se. Reginald R. … Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930); see e.g., Daniel v. Commissioner, T.C. Memo. 1997-328.

Hodges v. United States

35 Fed. Cl. 68 · United States Court of Federal Claims · Mar 5, 1996

See Voge v. … Moreover, the function of administrative boards is primarily investigative. See Brown v. United States, 184 Ct.Cl. 501, 510-11 , 396 F.2d 989, 995-96 (1968) (noting that board hearings are investigatory in nature).

Sammt v. United States

7 Cl. Ct. 274 · United States Court of Claims · Jan 17, 1985

Brown v. United States, 2 Cl.Ct. 586 (1983), aff'd 732 F.2d 167 (Fed.Cir.1984); Parker v. United States, 230 Ct.Cl. 974 (1982); Kestner v. Department of the Interior, 229 Ct.Cl. 772 (1982); Clark v. … Officer is eligible for consideration to LTC, RA, for the first time by the 1975 Board. The court in Bockoven v.

Timkin-Detroit Axle Co. v. Commissioner

21 T.C. 769 · United States Tax Court · Feb 26, 1954

Brown Shoe Co., 45 B. T. A. 212, affd. 133 F. 2d 582 , is distinguishable from the instant case on the same ground. … In reaching the foregoing conclusion we have considered the cases relied on by respondent, including Commissioner v. Batten, Barton, Durstine & Osborn, Inc., (C. A. 2) 171 F. 2d 474 ; Commissioner v. H. W.

S. & B. Realty Co. v. Commissioner

54 T.C. 863 · United States Tax Court · Apr 27, 1970

Realty Company, Petitioner v. Commissioner of Internal Revenue, Respondent; Samuel Goldberg and Bess Goldberg, Petitioners v. Commissioner of Internal Revenue, Respondent S. & B. Realty Co. v. … Malat v. Riddell , 383 U.S. 569 , 571 (1966) .

United States v. Hercules Antiques

44 C.C.P.A. 209 · Court of Customs and Patent Appeals · Jun 25, 1957

Also in point are Maier, Morton & Browne v. United States, 11 Ct. Cust. Appls. 115 , T. D. 38753; H. J. Heinz Co. v. United States, 43 C. C. P. A. (Customs) 128, C. A. D. 619; and Kobe Import Co. v. United States, 43 C. … United States v. National Aniline and Chemical Co., 3 Ct. Cust. Appls. 10 , T. D. 32287; United States v. Ocean Brokerage Co., 11 Ct. Cust. Appls. 38 , T. D. 38648; and Hull v. United States, 10 Ct. Cust.

United States v. Robinson

20 C.C.P.A. 222 · Court of Customs and Patent Appeals · Nov 30, 1932

This examination disclosed that the ends of two boards on one side of the-case had apparently been raised and replaced, and that there was a. vacant space in the case which was filled with waste burlap and brown paper. … The trial court held that the said report of the collector was untimely and no part of the record, citing Bonwit Teller & Co. v. United States, 19 C. C. P. A. (Customs) 238, T. D. 45339.

Sean A. Ravin v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Mar 20, 2019

Having laid out these various policy concerns, Carpenter concluded its analysis by invoking, in summary fashion, the presumption spelled out in Brown v. … Ramsey v. Nicholson, 20 Vet.App. 16, 34 (2006) (quoting Moreau v. Brown, 9 Vet.App. 389, 396 (1996)).

American Rolling Mill Co. v. Commissioner

14 B.T.A. 529 · United States Board of Tax Appeals · Dec 4, 1928

AMERICAN ROLLING MILL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Rolling Mill Co. v. Commissioner Docket No. 13044. … Reviewed by the Board. Judgment for the respondent.