Case law

Chicago Title & Trust Co. v. Commissioner

32 B.T.A. 249 · United States Board of Tax Appeals · Mar 20, 1935

CHICAGO TITLE & TRUST COMPANY, AS EXECUTOR OF THE ESTATE OF RHEA LOGAN MUNROE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chicago Title & Trust Co. v. Commissioner Docket No. 73455. … Manistee thereupon issued its draft on Brown Brothers Harriman & Co. in favor of Inverness for $277,653.07. Inverness in turn issued its draft dated March 3, 1931, on Brown Brothers Harriman & Co. to Mrs.

L. Sandoz Vuille, Inc. v. United States

22 C.C.P.A. 303 · Court of Customs and Patent Appeals · Oct 29, 1934

Penick & Ford, Ltd., Inc. v. United States, 12 Ct. Cust. Appls. 218 , T. D. 40228; Brown & Co. et al. v. United States. 12 Ct. Cust. Appls. 93 , T. D. 40026 (certiorari denied, 265 U. S. 582 ). … We think our decision herein is controlled in principle by our decision in the case of Brown & Co. et al. v. United States, supra. The merchandise there involved was imported during the life of the Tariff Act of 1913.

Ah Pah Redwood Co. v. Commissioner

26 T.C. 1197 · United States Tax Court · Sep 28, 1956

See sec. 1796, supra; Brown, Personal Property sec. 164 (2d ed.). … McGinn v. Willey, 24 Cal. App. 303 , 141 Pac. 49 ; cf. Forbes v. City of Los Angeles, 101 Cal. App. 781 , 282 Pac. 528 ; 101 A. L. R. 923; see sec. 1724, supra.

Zacharin v. United States

34 Fed. Cl. 609 · United States Court of Federal Claims · Jan 3, 1996

Nasem v. Brown, 595 F.2d 801, 807 (D.C.Cir. 1979). In Nasem , however, the D.C. … Brown v. Financial Serv. Corp., Int’l, 489 F.2d 144, 149 (5th Cir.1974) (holding that the trial court erred when it failed to include a cover letter as part of the parties’ stock purchase agreement). b.

S. WONG

28 I. & N. Dec. 518 · Board of Immigration Appeals · Mar 30, 2022

Lonoff, Assistant Chief Counsel BEFORE: Board Panel: HUNSUCKER and PETTY, Appellate Immigration Judges; BROWN, Temporary Appellate Immigration Judge. … Educ. & Rsch. v.

Whiteley v. Principi

15 Vet. App. 219 · United States Court of Appeals for Veterans Claims · Sep 6, 2001

Supreme Court in the pending (as of the date of that motion) case of Buckhannon Board & Care Home, Inc. v. W. Virginia Dep't of Health and Human Res., 121 S.Ct. 1835 (2001). … See generally McNaron v. Brown, 10 Vet.App. 61, 63 (1997); see also Hudson v. West, 13 Vet.App. 470, 473 (2000) (Steinberg, J., concurring), vacated on other grounds sub nom. Hudson v.

VALENZUELA GALLARDO

27 I. & N. Dec. 449 · Board of Immigration Appeals · Jul 1, 2018

United States v. Brown, 33 F.3d 1002, 1004 (8th Cir. 1994) (emphasis added) (citation omitted); see also United States v. … Brown, 543 S.W.3d 647, 649–50 & n.8 (Mo. Ct.

09-14 183

Board of Veterans' Appeals · Jan 29, 2016

See Brock v. Brown, 10 Vet. App. 155, 162-64 (1997); Combee, 34 F. 3d at 1044. The Board must determine the value of all evidence submitted, including lay and medical evidence. Buchanan v. … Routen v. Brown, 10 Vet. App. 183 (1997).

Cyril Oram v. Department of the Navy

2022 MSPB 30 · Merit Systems Protection Board · Aug 31, 2022

See Davis v. … Finally, although the Board in Phillips v.

Melson v. United States

United States Court of Federal Claims · Nov 6, 2017

correction board enters a final decision denying relief.” … Wells v. United States, 420 F.3d 1343, 1345 (Fed. Cir. 2005) (quoting Brown Park Estates-Fairfield Dev. Co. v. United States, 127 F.3d 1449, 1456 (Fed. Cir. 1997)).

Pitzman's Co. v. Commissioner

21 B.T.A. 1368 · United States Board of Tax Appeals · Jan 27, 1931

OF SURVEYORS & ENGINEERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pitzman's Co. v. Commissioner Docket Nos. 21745, 39299. … Reviewed by the Board. Judgment will be entered pursuant to Rule 50. MORRIS, LANSDON, STERNHAGEN, ARUNDELL, MURDOCK, and MATTHEWS dissent.

Bearingpoint, Inc. v. United States

77 Fed. Cl. 189 · United States Court of Federal Claims · Apr 30, 2007

Browning Ferris Indus., Inc. and Subsidiaries v. United States, 75 Fed.Cl. 591, 594 (2007) (citing Reynolds, 846 F.2d at 748 ). The underlying facts relevant to Plaintiffs motion to dismiss are not in dispute. … Accordingly, the Board permitted the default termination of the ordering agency to stand.

11-00 291

Board of Veterans' Appeals · Sep 30, 2015

See 38 C.F.R. § 4.71a; DeLuca v. Brown, 8 Vet. App. 202 (1995). … See Bagwell v. Brown, 9 Vet. App. 337 (1996); Shipwash v. Brown, 8 Vet. App. 218, 227 (1995).

Vensure Hr, Inc. v. United States

United States Court of Federal Claims · Feb 15, 2023

In Brown v. United States, 22 F.4th 1008, 1012 (Fed. … Brown v. United States, 151 Fed. Cl. 530, 533-34 (2020) (citing Waltner v. United States, 679 F.3d 1329, 1333 (Fed. Cir. 2012)).

Monjar v. Commissioner

13 T.C. 587 · United States Tax Court · Oct 21, 1949

Reliance is placed in the main upon Hoe & Co. v. Commissioner, 30 Fed. (2d) 630, and Brown v. Commissioner, 54 Fed. (2d) 563. … The Hoe case and Brown case, supra, also Ernest Strong, 7 T. C. 953 , do not, in our view, parallel the situation here.

C. F. Mueller Co. v. Commissioner

40 B.T.A. 195 · United States Board of Tax Appeals · Jun 30, 1939

Spring City Co. v. Commissioner, 292 U.S. 182 ; *897 Commissioner v. Darnell, Inc., 60 Fed.(2d) 82 ; H. H. Brown Co., 8 B.T.A. 112 ; Owen-Ames-Kimball Co., 5 B.T.A. 921 . … Lucas v. American Code Co., 280 U.S. 445 , 449 ; Weiss v. Wiener, 279 U.S. 333 ; William J. Ostheimer, 1 B.T.A. 18 ; Yost Auto Co., 26 B.T.A. 685 . Cf. Brown v. Helvering, 291 U.S. 193 .

McAlester Colliery Co. v. Commissioner

17 B.T.A. 153 · United States Board of Tax Appeals · Aug 27, 1929

MCALESTER COLLIERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McAlester Colliery Co. v. Commissioner Docket No. 27861. … United States Board of Tax Appeals 17 B.T.A. 153 ; 1929 BTA LEXIS 2344 ; August 27, 1929 , Promulgated *2344 The petitioner and the Interstate Coal Co. were no affiliated during the taxable year. L. W.

Paul v. Commissioner

16 B.T.A. 459 · United States Board of Tax Appeals · May 10, 1929

BLAIR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Paul v. Commissioner Docket Nos. 25978, 36662. … United States Board of Tax Appeals 16 B.T.A. 459 ; 1929 BTA LEXIS 2577 ; May 10, 1929 , Promulgated *2577 The decedent, majority stockholder in a bank, guaranteed stockholders and depositors against loss due to loans made

10-47 072

Board of Veterans' Appeals · Apr 30, 2015

This matter comes to the Board of Veterans' Appeals (Board) on appeal from a February 2010 decision of a Department of Veterans Affairs (VA) Regional Office (RO). … Zevalkink v. Brown, 102 F.3d 1236, 1243-44 (Fed. Cir. 1996); Smith v. Brown, 10 Vet. App. 330, 333-34 (1997); Landicho v. Brown, 7 Vet. App. 42, 47 (1994).

T. A. Loving & Co. v. United States

132 F. Supp. 250 · United States Court of Claims · Jun 7, 1955

The claim was denied by the contracting officer and by the Army Board of Contract Appeals of the Corps of Engineers acting for the Secretary of the Army. … Brown, that cinder blocks were being used where finish schedule No. 50 on the key sheet called for “Struc. Unglazed Units.”