Case law

VELAZQUEZ-HERRERA

24 I. & N. Dec. 503 · Board of Immigration Appeals · Jul 1, 2008

Dent, Appellate Counsel BEFORE: Board Panel: COLE and HESS, Board Members. Concurring Opinion: PAULEY, Board Member. … Food and Drug Admin. v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 133 (2000) (quoting Davis v. Michigan Dep’t of Treasury, 489 U.S. 803, 809 (1989)); see also Robinson v.

United States v. Ben Felsenthal & Co.

16 Ct. Cust. 15 · Court of Customs and Patent Appeals · Apr 9, 1928

The Board of General Appraisers (now the United States Customs Court) held to the same effect, under the same act, In re A. H. Ringk & Co., T. D. 39673, 43 Treas. Dec. 516 ; In re Gugenheim (Inc.), T. … Jones v. United States, 137 U. S. 202 (216); Brown, et al. v. Piper, 91 U. S. 37 (42); Nix v. Hedden, 149 U. S. 304 ; Austin v. United States, 4 Ct. Cust. Appls. 313 , T. D. 33519.

Connelly v. Commissioner

30 B.T.A. 331 · United States Board of Tax Appeals · Apr 10, 1934

As was said by this Board in Harry A. … Brown, supra, and the eases in which this decision has been followed.

Fuentes v. United States

United States Court of Federal Claims · Dec 20, 2021

See Brown v. United States, 735 F. App’x at 1035. 14 (quoting Murphy v. United States, 993 F.2d 871, 872 (Fed. Cir. 1993))); see also Lowry v. United States, 153 Fed. … Now, as recently as 2018, the Federal Circuit confirmed that in Brown v. United States, [735 F.

AICI-Archirodon JV

Armed Services Board of Contract Appeals · Jul 19, 2021

Marden Corp. v. United States, 803 F.2d 701, 705 (Fed. Cir. 1986). The Board must look to the plain language of the contract to determine if it is ambiguous. … Alaska Lumber & Pulp Co. v. Madigan, 2 F.3d 389, 392 (Fed. Cir. 1993). The Board may not use extrinsic evidence to “introduce an ambiguity where none exists.” Interwest Constr. v. Brown, 29 F.3d 611, 615 (Fed.

B. Kuppenheimer & Co., Inc. v. Kayser-Roth Corporation

326 F.2d 820 · Court of Customs and Patent Appeals · Jan 23, 1964

Celanese Corporation of America v. E. … It immediately becomes apparent that the principles set forth in Celanese Corporation of America v. E. I.

Continental Products Co. v. Commissioner

24 B.T.A. 119 · United States Board of Tax Appeals · Sep 23, 1931

CONTINENTAL PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Continental Products Co. v. Commissioner Docket Nos. 5057, 20050, 21842, 28733. … United States Board of Tax Appeals 24 B.T.A. 119 ; 1931 BTA LEXIS 1692 ; September 23, 1931 , Promulgated *1692 Special assessment denied. W. R. Brown, Esq., for the petitioner. Eugene Meacham, Esq., and C. E.

Orange Bang, Inc. v. Ole Mexican Foods, Inc.

Trademark Trial and Appeal Board · Sep 10, 2015

v. … v.

Leisure Time Enterprises, Inc. v. Commissioner

56 T.C. 1180 · United States Tax Court · Aug 26, 1971

Commissioner v. South Texas Lumber Co., 333 U.S. 496, 501 ; see also Bingler v. Johnson, 394 U.S. 741, 749-750 ; Colgate Co. v. United States, 320 U.S. 422, 426 ; Fawcus Machine Co. v. … Braunstein v. Commissioner, 374 U.S. 65 , 72 at fn. 7; Commissioner v. Brown, 380 U.S. 563 , 579—at least where the statute has already been strictly interpreted by administrative regulations.

Jeremy Beaudette & Maya Beaudette v. Denis McDonough

United States Court of Appeals for Veterans Claims · Apr 19, 2021

Derwinski, 1 Vet.App. 171, 175 (1991), which holds that "[t]he Board cannot make a medical determination based on its own opinion." Johnson v. Derwinski, 3 Vet.App. 16, 18 (1991); see also Kahana v. … Hood v. Brown, 4 Vet.App. 301, 303 (1993), vacated in part, 7 Vet.App. 553 (1995). Thus, I respectfully dissent. 13

Eline Realty Co. v. Commissioner

35 T.C. 1 · United States Tax Court · Oct 7, 1960

Thrift, Sr., 15 T.C. 366 ; Boomhower v. United States, 74 F. Supp. 997 . … Carl Marks & Co., 12 T.C. 1196 ; Richards v. Commissioner, 81 F. 2d 369 ; Mauldin v. Commissioner, 195 F. 2d 714 ; Raymond Bausohard, 31 T.C. 910, 917 , affd. 279 F. 2d 115 .

Strohmeyer & Arpe Co. v. United States

10 Cust. Ct. 251 · United States Customs Court · May 5, 1943

D. 29121, a decision of the Circuit Court for the Southern *254 District of New York, which affirmed a decision of the Board of United States General Appraisers (now United States Customs Court), reported in T. … D. 28220, and which was itself affirmed in Same v. Same, 168 Fed. 541 , T. D. 29651.

Chas. H. Demarest, Inc. v. United States

36 Cust. Ct. 301 · United States Customs Court · Jun 5, 1956

Justice Brown for *304 the unanimous court. … , barn boards and the like.

Taylor v. Commissioner

27 B.T.A. 220 · United States Board of Tax Appeals · Dec 6, 1932

SELDON TAYLOR, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Taylor v. Commissioner Docket No. 64444. … Taylor and said Floyd Brown Taylor, if said H.

Garcia v. United States

108 F. Supp. 608 · United States Court of Claims · Dec 2, 1952

Wittner v. United States, 76 F.Supp. 110 , 110 Ct.Cl. 231 ; Lamb v. United States, 90 F.Supp. 369 , 116 Ct.Cl. 325 ; Stringer v. … Ginn v. United States, 110 Ct.Cl. 637 ; Brown v. United States, 122 Ct.Cl. 361 .

Trading Co. of Afghanistan, Inc. v. United States

56 Cust. Ct. 9 · United States Customs Court · Dec 28, 1965

United States v. Browne Vintners Co., *14 Inc., 34 CCPA 112, C.A.D. 351. … United States v. Browne Vintners Co., Inc., 34 CCPA 112, C.A.D. 351; United States v. Washington State Liquor Board, 34 CCPA 118, C.A.D. 352.

Dirkes v. Eitzen

103 F.2d 520 · Court of Customs and Patent Appeals · May 3, 1939

103 F.2d 520 (1939) DIRKES et al. v. EITZEN. Patent Appeal No. 4054. Court of Customs and Patent Appeals. May 3, 1939. *521 Eugene C. Brown, of Washington, D. C. (M. J. Reynolds and N. F. … The decisions of the Board of Appeals, holding that Eitzen and Decker, respectively, were entitled to make the counts in issue were affirmed by this Court. Dirkes et al. v. Eitzen and Dirkes et al. v.

GRIJALVA

19 I. & N. Dec. 713 · Board of Immigration Appeals · Jul 1, 1988

In Reid v. … Reid v. INS, supra, at 10.

Mindseeker, Inc.

Armed Services Board of Contract Appeals · Aug 29, 2024

Kellogg Brown & Root Servs., Inc., ASBCA No. 62681 et al., 22-1 BCA ¶ 37,974 at 184,426. Though the Board’s rules have no equivalent to FED. R. CIV. … Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009) (quoting Bell Atlantic Corp. v. Twombly, 550 U.S. 544, 570 (2007)).

Ellis v. United States

550 F. Supp. 674 · United States Court of Claims · Nov 2, 1982

Bayly v. United States, 99 Ct.Cl. 598, 605-06 (1943). Cf. Brown v. … Ellis v.