Case law

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).

Mikhail Semenov v. Department of Veterans Affairs

2023 MSPB 16 · Merit Systems Protection Board · Apr 25, 2023

Corp. v. … The Board does not review the agency’s penalty in chapter 43 actions, Lisiecki v. Merit Systems Protection Board, 769 F.2d 1558, 1565 (Fed.

Timken-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.

Soper v. United States

677 F.2d 869 · United States Court of Claims · May 5, 1982

Brown v. United States, 226 Ct. Cl. 669 (1981); Leland v. United States, 213 Ct. Cl. 732 (1977), and cases cited therein. … Haynes v. United States, 190 Ct. Cl. 9 , 418 F.2d 1380 (1969).

ARJAY ASSOCIATES, INC. v. Reagan

707 F. Supp. 1346 · United States Court of International Trade · Feb 21, 1989

See United States v. Brown, 381 U.S. 437, 445 , 85 S.Ct. 1707, 1713 , 14 L.Ed. 2d 484 (1965); United States v. … See U.S. v. Brown, supra 381 U.S. at 441, 442 , 85 S.Ct. at 1711-12 . By its very nature, the purpose of a Bill of Attainder is to invoke punishment of and against the party or class of parties named.

Gallucci v. United States

41 Fed. Cl. 631 · United States Court of Federal Claims · Aug 18, 1998

Brown v. United States, 30 Fed.Cl. 227, 230 (1993), aff'd, 26 F.3d 139 (Fed.Cir.1994) (upholding denial of untimely request to withdraw resignation); see also Benton v. United States, 6 Cl.Ct. 781, 790-91 (1984). Capt. … Allowing a party to withhold important issues from the board and later present them to this court is impermissible. Lizut v.

Estate of Brown v. Commissioner

19 T.C.M. 1479 · United States Tax Court · Dec 9, 1960

Brown, Deceased, M. Lawal Brown, Administrator v. Commissioner. Estate of Brown v. Commissioner Docket No. 80311. United States Tax Court T.C. Memo 1960-265 ; 1960 Tax Ct. Memo LEXIS 25 ; 19 T.C.M. (CCH) 1479 ; T.C.M. … United States v. Wells, 283 U.S. 102 ; Estate of May Hicks Sheldon, 27 T.C. 194 ; Hoover v. United States, 180 F. Supp. 601 .

In re Santa Fe Natural Tobacco Co. Marketing & Sales Practices Litigation

178 F. Supp. 3d 1377 · United States Judicial Panel on Multidistrict Litigation · Apr 11, 2016

Browning for coordinated or consolidated pretrial proceedings. SCHEDULE A MDL No. 2695 — IN RE: SANTA FE NATURAL TOBACCO COMPANY MARKETING AND SALES PRACTICES LITIGATION Northern District of California BRATTAIN v. … No. 4:15-04705 Southern District of Florida SPROULE v. SANTA FE NATURAL TOBACCO COMPANY, INC., ET AL., C.A. No. 0:15-62064 District of New Mexico DUNN v. SANTA FE NATURAL TOBACCO COMPANY, INC., C.A.

Kenneth Erdel v. Department of the Army

2023 MSPB 27 · Merit Systems Protection Board · Dec 12, 2023

White v. … Code to provide for Board appeal rights, but for there to be no relief available from the Board. See, e.g., Franklin v.

Langston v. Commissioner

23 B.T.A. 991 · United States Board of Tax Appeals · Jun 30, 1931

United States v. Phellis, 257 U. S. 152 ; R. V. Board, 14 B. T. A. 374. It is clear that on May 7 Langston had no land to donate. … Lucas v. Earl, 281 U. S. 111 ; Parker v. Routzahn, supra; Alexander S. Browne, 3 B. T. A. 826; Arthur F. Hall, 17 B. T. A. 752; L. Brackett Bishop, 19 B. T. A. 1108; Marion Stone Burt Lansill, 17 B. T.

L-A-B-R

27 I. & N. Dec. 405 · Board of Immigration Appeals · Jul 1, 2018

See, e.g., Lendo v. … See, e.g., Cadavedo v. Lynch, 835 F.3d 779, 784 (7th Cir. 2016) (describing Hashmi as “the correct legal standard for the Board to apply”); Malilia v.

Brekke v. Commissioner

40 T.C. 789 · United States Tax Court · Aug 2, 1963

On June 12,1952, Weiser #2’s board of directors granted Russell and his brother, Frank W. Russell, options to purchase 35 and 5 shares, respectively, of Weiser #2. … . and Royal Farms) combine to give a vastly different color to a set of facts otherwise largely similar to Brown, Anderson, and Royal Farms.

J. H. Guild Co. v. Commissioner

11 B.T.A. 914 · United States Board of Tax Appeals · May 1, 1928

position that the application of section 326 (a) (5) of the pertinent Acts to the intangible assets acquired by petitioner can not produce an abnormality contemplated by the statute and in this respect he relies on the Board … Browning Co., 6 B. T. A. 914; Cushman Chuck Co., 8 B. T. A. 148. ¡Reviewed by the Board. Fwrther proceedings will be had wider Rule 6%. Sec. 326.

State Authority Loans to Retirement Boards

30 Pa. D. & C. 611 · Pennsylvania Department of Justice · Dec 15, 1937

In Commonwealth ex rel. v. … Any expense that recurs with regularity and certainty and is necessary for [its] existence ... or for the health, comfort and perhaps convenience of the inhabitants may well be called an ordinary expense’ : Brown v.

Aransas Compress Co. v. Commissioner

8 B.T.A. 155 · United States Board of Tax Appeals · Sep 22, 1927

ARANSAS COMPRESS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Aransas Compress Co. v. Commissioner Docket No. 4378. … Brown, Esq., for the petitioner. George G. Witter, Esq., for the respondent.

Brokertec Holdings, Inc f.k.a. ICAP US Investment Partnership v. Commissioner

2019 T.C. Memo. 32 · United States Tax Court · Apr 9, 2019

Brown Shoe Co., 175 F.2d 305 (8th Cir. 1949), rev’g 10 T.C. 291 (1948), rev’d, 339 U.S. 583 (1950).13 To resolve this split, the Supreme Court granted certiorari in Brown Shoe Co. In Brown Shoe Co. v. … Corp. with approval in Brown Shoe Co. v. Commissioner, 339 U.S. at 590. And in Chi., Burlington & Quincy R.

Brown Dynalube Co. v. Commissioner

20 T.C.M. 255 · United States Tax Court · Feb 23, 1961

Brown Dynalube Company, Inc. v. Commissioner. Brown Dynalube Co. v. Commissioner Docket Nos. 78916, 83469. United States Tax Court T.C. Memo 1961-46 ; 1961 Tax Ct. Memo LEXIS 302 ; 20 T.C.M. (CCH) 255 ; T.C.M. … Brown was later employed by Brown Dynalube Manufacturing Company (hereinafter referred to as the partnership) which was a partnership owned equally by Newcombe and Coddington.

Globe Savings Bank, F.S.B. v. United States

55 Fed. Cl. 247 · United States Court of Federal Claims · Feb 11, 2003

See Winstar Corp. v. … Holding Corp. v.

Pere Jarboe v. Department of Health and Human Services

2023 MSPB 22 · Merit Systems Protection Board · Aug 2, 2023

See Canary v. U.S. … a). 2 Lee v.

Brown Printing Co. v. Commissioner

16 T.C.M. 164 · United States Tax Court · Feb 28, 1957

Brown Printing Company v. Commissioner. Brown Printing Co. v. Commissioner Docket No. 59516. United States Tax Court T.C. Memo 1957-37 ; 1957 Tax Ct. Memo LEXIS 215 ; 16 T.C.M. (CCH) 164 ; T.C.M. … The lease was executed by the three trustees and Brown Printing Company by "Mrs. Henry C. Crenshaw," who is the same person as Annie D. Crenshaw, who executed the least as one of the trustees.