Case law

Lane v. United States

2 Ct. Cl. 184 · United States Court of Claims · Dec 15, 1866

(Best on Pres., 28; notes to Potter v. North, 1 Saund,, 347 c.; Elphinstone v. Bedrechund, 1 Knapp, 316. Story on Ag., § 244.) … The case of Jones and Brown, 1 0. C. B.., p. 383, does not sustain such a doctrine.

Sugar Run Coal Mining Co. v. Commissioner

11 B.T.A. 587 · United States Board of Tax Appeals · Apr 16, 1928

SUGAR RUN COAL MINING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sugar Run Coal Mining Co. v. Commissioner Docket No. 9236. … Brown, Esq., for the respondent.

Durkheimer v. Commissioner

41 B.T.A. 585 · United States Board of Tax Appeals · Mar 19, 1940

Graves v. Howard, 3 Jones, Eq. 302. … v.

14-18 374

Board of Veterans' Appeals · Oct 31, 2016

After a careful review of the file, the Board finds that all necessary development has been accomplished, and therefore appellate review may proceed without prejudice to the Veteran. See Bernard v. Brown, 4 Vet. … See Curry v. Brown, 7 Vet. App. 59, 68 (1994) (holding that contemporaneous evidence has greater probative value than history as reported by a veteran).

United States Freight Company and Subsidiaries v. The United States

422 F.2d 887 · United States Court of Claims · Feb 20, 1970

DeWoskin v. … See also, Western Union Telegraph Co. v. Brown, supra. More recently, the principle was confirmed by W. A. Drake, Inc. v.

Taft v. Commissioner

34 B.T.A. 603 · United States Board of Tax Appeals · May 27, 1936

The views of the Ohio Supreme Court were followed by the Federal District Court in Brown v. … Reviewed by the Board. Decision will be entered under Rule 50.

Pearson v. Commissioner

16 B.T.A. 1405 · United States Board of Tax Appeals · Jul 24, 1929

PEARSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES H. HOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CASPAR W. MORRIS, PETITIONER, v. … ELKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pearson v. Commissioner Docket Nos. 27804 - 27807.

D. H. Grant & Co. v. United States

42 Cust. Ct. 51 · United States Customs Court · Feb 13, 1959

The rule of the Brown case, supra, to the effect that a cloth need not be absolutely impervious to water to fall within the tariff provision for waterproof cloth, was applied in the case of Bauer & Black v. … As long ago as 1905, in the case of United States v. Brown, supra, the capacity of cloth to hold water over a sustained period was recognized as a “conclusive test” of its waterproofness.

WSP USA Solutions Inc.

Armed Services Board of Contract Appeals · Oct 13, 2022

NVT Techs., Inc. v. United States, 370 F.3d 1153, 1159 (Fed. Cir. 2004). The Board must look to the contract’s plain language to determine whether an ambiguity exists. Am. … 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.

Henson v. United States

27 Fed. Cl. 581 · United States Court of Federal Claims · Jan 29, 1993

In a December 23, 1991 opinion, the court remanded this matter for investigation and factfinding by the Army Board for Correction of Military Records (the “ABCMR” or the “Board”). Henson v. … United States v. Muniz, 23 M.J. 201, 204 (C.M.A.1987); United States v. Stuckey, 10 M.J. 347, 349 (C.M.A.1981). See generally United States v. Brown, 784 F.2d 1033, 1037 (10th Cir.1986); Garrett v.

Memmer v. United States

United States Court of Federal Claims · Nov 2, 2020

Brown v. Penn Cent. Corp., 510 N.E.2d 641, 643-44 (Ind. 1987) (citations omitted); accord Ross, Inc. v. … See Brown, 510 N.E.2d at 644; Clark, 737 N.E.2d at 759; Richard S. Brunt Tr., 458 N.E.2d at 255.

William A. Vogt v. Harry McFeaters

341 F.2d 315 · Court of Customs and Patent Appeals · Feb 18, 1965

VOGT, Appellant, v. Harry McFEATERS, Appellee. Patent Appeal No. 7273. United States Court of Customs and Patent Appeals. February 18, 1965. Brown, Jackson, Boettcher & Dienner, Chicago, Ill. (John A. Dienner, Henry H. … Crome v. Morrogh, 239 F.2d 390 , 44 CCPA 704.

Morton v. Commissioner

16 T.C.M. 420 · United States Tax Court · Jun 25, 1957

Brown Morton v. Commissioner. W. Brown Morton and Lucie T. Morton v. Commissioner. Morton v. Commissioner Docket Nos. 56529, 56530. United States Tax Court T.C. Memo 1957-101 ; 1957 Tax Ct. Memo LEXIS 149 ; 16 T.C.M. … V. Jones, a man who lived nearby, to take *158 over.

Hutchison v. Commissioner

13 B.T.A. 1187 · United States Board of Tax Appeals · Oct 23, 1928

CHARLES HUTCHISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hutchison v. Commissioner Docket No. 8053. … Reviewed by the Board. Judgment will be entered under Rule 50.

United States v. Best & Co.

86 F.2d 23 · Court of Customs and Patent Appeals · Nov 9, 1936

It appears from the opinion by Judge Brown that this issue, upon a different record, was decided by the same division of the United States Customs Court in Best & Co., Inc. v. United States, T. D. 47317, 66 Treas. … et al. v.

09-34 083

Board of Veterans' Appeals · Jan 29, 2016

See 38 C.F.R. § 3.310(a); Allen v. Brown, 7 Vet. App. 439, 448 (1995). … See Allen v. Brown, 7 Vet.

Lewis v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 15, 2020

Brown v. Sec’y of Health & Human Servs., No. 09-426V, 2012 WL 952268, at *10 (Fed. Cl. Spec. Mstr. Feb. 29, 2012). In Smith v. Sec’y of Health & Human Servs., No. 18-0043V, 2020 WL 1243238, at *9 (Fed. Cl. Spec. … Morgan has been an assistant professor in the department of clinical neuroscience at the School of Medicine of Brown University. Stitt v. Sec’y of Health & Human Servs., No. 09-653V, 2013 WL 3356791, at *5 (Fed. Cl.

Rawlins v. United States

197 Ct. Cl. 972 · United States Court of Claims · Feb 24, 1972

DeBow v. United *987 States, 193 Ct. Cl. 499 , 434 F. 2d 1333 (1970) ; Schmidt v. United States, 192 Ct. Cl. 420 , 427 F. 2d 720 (1970) ; Clinton v. United States, 191 Ct. Cl. 604 , 423 F. 2d 1367 (1970) ; Oleson v. … E.g., Brown v. United States, 195 Ct. Cl. 103 (1971); Proper v. United States, 139 Ct. Cl. 511 , 154 F. Supp. 317 (1957).

Downe v. Commissioner

2 T.C. 967 · United States Tax Court · Nov 2, 1943

Downe, Deceased, Ethel Lestrade Downe, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent Downe v. Commissioner Docket No. 110351 United States Tax Court 2 T.C. 967 ; 1943 U.S. Tax Ct. … Francis Lestrade Brown has no children.

Rubin v. Commissioner

51 T.C. 251 · United States Tax Court · Nov 14, 1968

Helvering v. Gregory, 69 F. 2d 809 (C.A. 2, 1934), affd. 293 U.S. 465 (1935) ; National Investors Corporation v. Hoey, 144 F. 2d 466 (C.A. 2, 1944). See also Judge Hand’s dissenting opinion in Gilbert v. … See Hogle v. Commissioner, 132 F. 2d 66 (C.A. 10, 1942), reversing 46 B.T.A. 122 (1942).