Case law

Taylor Oil & Gas Co. v. Commissioner

15 B.T.A. 609 · United States Board of Tax Appeals · Feb 26, 1929

V. FAULKNER. … Brown, R. Waverly Smith, E. E. Plumly and George C.

Kaufman v. Commissioner

35 T.C. 663 · United States Tax Court · Jan 30, 1961

Kaufman, Executor, Petitioners, v. Commissioner of Internal Revenue, Respondent Kaufman v. Commissioner Docket No. 68587 United States Tax Court 35 T.C. 663 ; 1961 U.S. Tax Ct. … Co. v. Commissioner , 149 F. 2d 421 .

Chong McClenning v. Department of the Army

2022 MSPB 3 · Merit Systems Protection Board · Mar 31, 2022

time in a petition for review to the full Board); Meglio v. … Morris v.

Application of Eugene Edward Magat

240 F.2d 351 · Court of Customs and Patent Appeals · Jan 9, 1957

The following references were relied on by the board: I. G. … As to the manipulative steps involved, Bayer states that in producing polyurethanes, “In contrast with the case of polyamides we can work in open vessels, for the admission of atmospheric oxygen does not cause any brown coloration

Manhattan Brewing Co. v. Commissioner

6 B.T.A. 952 · United States Board of Tax Appeals · Apr 22, 1927

Edwards's Lessee v. Darby, 12 Wheat. 206 ; Brown v. United States, 113 U. S. 568 ; United States v. Falk, 201 U. S. 143 ; National Lead Co. v. United States, 252 U. S. 140 . … See Brown v. Benzinger, 118 Md. 29 ; 84 Atl. 79 ; Haugen v. Sundseth, 106 Minn. 129 ; 118 N. W. 666 ; Goetz v. Ries, 123 N. Y. S. 433; Johnson Co. v. Roberts, 159 N. Y. 70 ; 53 N. E. 685 ; Morgan v.

R. J. Reynolds Tobacco Co. v. United States

149 F. Supp. 889 · United States Court of Claims · Apr 3, 1957

Gray & Co. v. United States, 68 C. Cls. 480 ; Woodcliff Silk Mills v. Commissioner, 1 B. T. A. 715. … The resolution of taxpayer’s board for 1940 to 1945 referred to the payments as “participating dividends”; in the case of Brookman v. R. J. Reynolds Tobacco Co., 138 N. J.

Charles Robbins v. Department of Energy

Merit Systems Protection Board · Apr 2, 2024

v. … See Brown v. Department of Defense, 94 M.S.P.R. 669, ¶ 6 (2003). However, in view of our findings in this decision, and the ultimate disposition, any such error did not prejudice the appellant’s substantive rights.

Engdahl v. Commissioner

72 T.C. 659 · United States Tax Court · Jul 11, 1979

Sec. 1.183-2(a), Income Tax Regs.; Allen v. Commissioner, supra at 33; Jasionowksi v. Commissioner, supra at 321; Benz v. Commissioner, supra at 383; Bessenyey v. … See Brown v. Commissioner, 36 T.C.M. 77 , 46 P-H Memo T.C. par. 77,015 (1977). Respondent’s fifth contention is that Dr.

John Shaw LLC d/b/a Shaw Building Maintenance

Armed Services Board of Contract Appeals · Nov 29, 2018

Lindsay v. United States, 295 F.3d 1252, 1257 (Fed. Cir. 2002). … Kellogg Brown & Root Services, Inc. v. United States, 728 F.3d 1348, 1365 (Fed. Cir. 2013).

General Electric Company v. The United States

299 F.2d 942 · United States Court of Claims · Mar 7, 1962

As changed, they have been held to be valid by the Courts of Appeals for the Second, Third, Sixth, Seventh and Eighth Circuits, by the Board of Tax Appeals, and by this court. See Commissioner of Internal Revenue v. … Rollins Burdick Hunter Co., 174 F.2d 698 (Seventh Circuit); Helvering v. Edison Bros. Stores, 133 F.2d 575 (Eighth Circuit); Brown Shoe Co. v. Commissioner, 45 B.T.A. 212 , affirmed 133 F.2d 582 .

Johnathan Gajdos v. Department of the Army

2014 MSPB 55 · Merit Systems Protection Board · Jul 22, 2014

Cleveland Board of Education v. Loudermill, 470 U.S. 532, 545-46 (1985). … .”); Brown v.

A-B

27 I. & N. Dec. 316 · Board of Immigration Appeals · Jul 1, 2018

at 67; Lukwago v. … V. Having overruled A-R-C-G-, I must vacate the Board’s December 2016 decision in this case as well.

Petri v. United States

104 Fed. Cl. 537 · United States Court of Federal Claims · May 18, 2012

.”); Van Cleave v. United States, 70 Fed.Cl. 674, 678-79 (2006) (While the court does not “serve as a ‘super correction board[,]’ Skinner v. … Brown, 5 Vet.App. 60, 69-70 (1993), appeal dismissed, 26 F.3d 137 (Fed.Cir.1994); see also Fagan v.

Turners Falls Power & Electric Co. v. Commissioner

9 B.T.A. 435 · United States Board of Tax Appeals · Dec 1, 1927

TURNERS FALLS POWER & ELECTRIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Turners Falls Power & Electric Co. v. Commissioner Docket No. 26305. … In , the Board held: For the fiscal year ending March 31, 1921, taxpayer sustained a net loss as defined in section 204(a) of the Revenue Act of 1921.

Alfacell Corp. v. Anticancer, Inc.

Trademark Trial and Appeal Board · Jun 22, 2004

Costanzi touched on this point when he testified about the coming days of “brown bag” pharmaceuticals. (Dep., pp. 14- 16). … Cunningham v.

Stanford v. Commissioner

34 T.C. 1150 · United States Tax Court · Sep 30, 1960

Petitioner, however, was subsequently invited by a new board of directors to return to the board and he again served there until September 1934 when he was forced by the Nazi Government to resign. … Stanford et al. v. Kaufhof A.G. The decree provided in substance that Julian C. Stanford was entitled to receive 48,550 marks arising out of claims for salary and pension from Kaufhof A.

Factors v. United States

24 Cust. Ct. 337 · United States Customs Court · Jan 17, 1950

Hunter Hardwood Corp. v. United States, 21 Cust. Ct. 139 , C. … In United States v. Pacific Customs Brokerage Co., 31 C. C. P. A. 102, C. A.

General Motors Corp. v. United States

78 Fed. Cl. 336 · United States Court of Federal Claims · Sep 14, 2007

See Teledyne v. … He is currently Board Chair of Ledyard National Bank. Previously he was Dean and Fred E. Brown Chair at the Michael F.

Esch v. United States

77 Fed. Cl. 582 · United States Court of Federal Claims · Jul 27, 2007

See DX 3; see also Brown Park Estates-Fairfield Dev. Co. v. … See Oja v. Dep't of Army, 405 F.3d 1349 (Fed.Cir.2005) (equitable tolling does not apply to judicial review of Merit Systems Protection Board decisions under 5 U.S.C. § 7703 (b)(1)); Jaquay v.

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.