Case law

Mauldin v. Commissioner

16 T.C. 698 · United States Tax Court · Mar 30, 1951

Snyder v. Commissioner, 295 U. S. 134 ; Oliver v. Commissioner, 138 Fed. (2d) 910; Ignaz Schwinn, 9 B. T. A. 1304, 1308. … See and compare Snyder v. Commissioner, supra; Brown v. Commissioner, 143 Fed. (2d) 468; Snell v. Commissioner, 97 Fed. (2d) 891; Oliver v. Commissioner, supra; Gruver v. Commissioner, 142 Fed. (2d) 363, affirming 1 T.

Application of Krukovsky

184 F.2d 333 · Court of Customs and Patent Appeals · Sep 29, 1950

Appellants contend “(1) that Olsen & Brown’s experiments were not in fact conclusive even as to the role of ascorbic acid with ‘washed cream’; >(2) that even if they had conclusively established that ascorbic acid caused … As this conclusion is determinative of the case, we need not consider the other grounds of rejection The decision of the Board of Appeals accordingly is affirmed. Affirmed.

Geo. S. Bush & Co. v. United States

47 Cust. Ct. 251 · United States Customs Court · Jul 11, 1961

In accordance with stipulation of counsel that the merchandise and issues herein are similar in all material respects to those the subject of United States v.

The Council on Certification of Nurse Anesthetists

Trademark Trial and Appeal Board · Mar 22, 2007

Chester of Sidley Austin Brown & Wood LLP for The Council on Certification of Nurse Anesthetists. … Rather, as the Board discussed in Capital Project Management Inc. v.

Gifford v. United States

26 Cl. Ct. 398 · United States Court of Claims · Jul 2, 1992

Thus, notwithstanding the deference to be given military decisions in our “narrow” review of military discharge cases, Brown v. … The Board’s decision not to expunge it, on the record before it, was a violation of its mandate. Muse v. United States, 21 Cl.Ct. 592, 603 (1990), citing Yee v.

Boca Ratone Co. v. Commissioner

31 B.T.A. 1060 · United States Board of Tax Appeals · Jan 15, 1935

Boffinger v. Tuyes, 120 U. S. 198 ; Missouri-American Electric Co. v. Hamilton Brown Shoe Co., 165 Fed. 283 ; Buford v. Inge Construction Co., 279 S. W. (Tex.) 513; Davis v. Davis, 229 Pac. (Okla.) 479; Chapman v. … (Mo.) 132; Glucksman v. Board of Education of City of New York, 164 N. Y. S. 351.

Joseph Schlitz Brewing Co. v. United States

35 Ct. Cl. 110 · United States Court of Claims · Jan 15, 1900

Justice Brown elucidates the different meanings which maybe given to the word iimaterials,” and he points out that logs are manufactured into boards and boards are fashioned into boxes; that the steel spring of a watch is … In the case of the United States v. Allen ( 163 U. S.

B. Hayman Co. v. Commissioner

25 B.T.A. 736 · United States Board of Tax Appeals · Feb 29, 1932

Primrose Tapestry Co., supra; Clark Brown Grain Co., 18 B. T. A. 937; Wright Lumber Co., 17 B. T. A. 814. … Reviewed by the Board. Judgment will be entered under Rule 50. YaN Foss AN dissents.

Alexandra M. Jackson v. Denis McDonough

United States Court of Appeals for Veterans Claims · Jun 25, 2024

v. … Co. v.

Robert M. Sellers v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Aug 23, 2018

See Tucker v. … This Court held in Johnson v. Brown that each of those factors provided an independent basis for the award of a 100% rating. 7 Vet.App. 95, 97 (1994).

Cook v. Commissioner

38 B.T.A. 651 · United States Board of Tax Appeals · Sep 29, 1938

Brown, 36 B. T. A. 178; dismissed, C. C. A., 2d Cir.; see also United Slates v. Fairbanks, 95 Fed. (2d) 794; Felin v. Kyle, 22 Fed. Supp. 556; George A. Hellman, 33 B. T. A. 901; Francis M. Averill, 37 B. T. A. 485. Cf. … White v. United States, 21 Fed. Supp. 361; Mary S. Childs, 35 B. T.

Application of Frederick C. Foster

343 F.2d 980 · Court of Customs and Patent Appeals · Jul 1, 1965

. § 103 . 7 *986 The solicitor points out that the Palmquist decision did not overrule In re Wenzel, 88 F.2d 501 , 24 CCPA 1050, and states that Bros Inc. v. Browning Mfg. … The “39-1” polymer, as well as others from Table V of Binder, did clearly form the basis of rejecting the remaining claims.

Depew v. Commissioner

27 B.T.A. 515 · United States Board of Tax Appeals · Jan 6, 1933

GANSON DEPEW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Depew v. Commissioner Docket No. 50860. … United States Board of Tax Appeals 27 B.T.A. 515 ; 1933 BTA LEXIS 1352 ; January 6, 1933 , Promulgated *1352 Held, that the transaction relating to the sale of petitioner's stock was consummated in the year 1926 and loss

Advanced Technologies Group, Inc.

Armed Services Board of Contract Appeals · Nov 18, 2020

In Holmes v. United States, 657 F.3d 1303 (Fed. … See, e.g., Kellogg Brown & Root Services, Inc., 16-1 BCA ¶ 36,408 at 177,528.

Lewis R. Page v. Denis McDonough

United States Court of Appeals for Veterans Claims · Jan 14, 2022

See Coker v. … v.

Beres v. United States

92 Fed. Cl. 737 · United States Court of Federal Claims · Apr 12, 2010

Plaintiffs assert that because the Brown factors rely on subjective evaluations, the decision in Brown v. … Id. at 21 n. 5 (quoting Brown v. State, 924 P.2d at 911 ).

Yount v. United States

23 Cl. Ct. 372 · United States Court of Claims · Jun 12, 1991

The “Claims Court has extensive experience reviewing decisions of corrections board in military pay cases.” Mitchell v. United States, 930 F.2d 893, 896 (Fed.Cir.1991); Voge v. … United States, 906 F.2d 1557, 1560 (Fed.Cir.1990); Heisig, supra, 719 F.2d at 1155-56 ; Brown v. United States, 184 Ct.Cl. 501 , 396 F.2d 989 (1968); Beckham v. United States, 179 Ct.Cl. 539 , 375 F.2d 782 (1967).

Participation by Public Officials in Non-Contributory Prescription Drug Plan

68 Pa. D. & C.2d 517 · Pennsylvania Department of Justice · Aug 30, 1974

See also Apple v. Crawford Co., 105 Pa. 300 (1884), and Berks Co. Inst. Dist. v. Schoener, 383 Pa. 210 (1955). … In McCormick v.

Cottrell v. United States

42 Fed. Cl. 144 · United States Court of Federal Claims · Oct 16, 1998

See United States v. Sherwood, 312 U.S. 584, 588 , 61 S.Ct. 767 , 85 L.Ed. 1058 (1941); Brown, 105 F.3d at 624 ; Berdick v. United States, 222 Ct.Cl. 94 , 612 F.2d 533, 536 (Ct.Cl.1979). … See Brown v. United States, 105 F.3d 621, 623 (Fed.Cir.1997); Berdick v. United States, 222 Ct.Cl. 94 , 612 F.2d 533, 536 (Ct.Cl.1979); Pinkston v. United States, 6 Cl.Ct. 263, 267 (1984); see also McCauley v.

Petitions for Review to Board of Finance & Revenue

1 Pa. D. & C.3d 727 · Pennsylvania Department of Justice · Mar 21, 1977

See also Linhart v. Cunningham, 6 Dist. 788 (C.C.P. Westmoreland, 1897); McNair v. Rupp, 3 Lack. L.N. 269 (C.C.P. York, 1897). … For example, in Black & Brown, Inc. v. Home for Accepted, 233 Pa.