Case law

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

Montilla v. United States

457 F.2d 978 · United States Court of Claims · Apr 14, 1972

Corp. v. Merrill, 332 U.S. 380 (1947). I rest my vote for the defendant on the simpler ground of the Correction Board’s obvious disbelief in plaintiff’s testimony as to what Colonel Powell said. … See Brown v. United States, 184 Ct. Cl. 501, 503-04 , 396 F. 2d 989, 991-92 (1968).

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.

08-11 446

Board of Veterans' Appeals · Feb 29, 2016

See AB v. Brown, 6 Vet. App. 35 (1993). The case has now been returned to the Board for appellate review. This appeal was processed using the Veterans Benefits Management System (VBMS). … See Kelly v. Brown, 7 Vet. App. 471 (1995) (holding that the Board, as factfinder, is permitted to interpret these results).

Tsosie v. United States

11 Cl. Ct. 62 · United States Court of Claims · Oct 2, 1986

United States, 197 Ct.Cl. 729 , 456 F.2d 696 , cert. denied, 409 U.S. 870 , 93 S.Ct. 199 , 34 L.Ed.2d 121 (1972) (Hebah II); Hebah v. United States, 192 Ct.Cl. 785 , 428 F.2d 1334 (1970) (Hebah I); Brown v. … United States, 32 Ct.Cl. 432 (1897) (Brown II); Brown v. United States, 32 Ct.Cl. 411 (1897) (Brown I).

Carborundum Co. v. Commissioner

74 T.C. 730 · United States Tax Court · Jul 21, 1980

See Beard v. Commissioner, 4 T.C. 756 (1945); Hobby v. Commissioner, 2 T.C. 980 (1943). … Johnson & Son, Inc. v. Commissioner, supra; Beard v. Commissioner, supra; Hobby v. Commissioner, supra. III.

Meadows Wye & Co. v. United States

19 Cust. Ct. 105 · United States Customs Court · Jun 30, 1947

designed and used exclusively for the Sam Browne belt (R. 9). … United States v. Gaunt, 15 Ct. Cust. Appls. 94 , T. D. 42183; United States v. Horstmann Co., 15 id. 116 , T. D. 42190; and Same v. Same, 14 id. 443, T. D. 42079.

Application of Kurt Baum

374 F.2d 1004 · Court of Customs and Patent Appeals · Jun 22, 1967

(Emphasis board's.) … Graham v.

Robinson v. Commissioner

42 B.T.A. 725 · United States Board of Tax Appeals · Sep 25, 1940

ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robinson v. Commissioner Docket No. 99038. … On February 18, 1935, at a meeting of the board of directors of Phelps Dodge: Mr. Cates advised the Board that final arrangements had been made with Mr.

Frentz v. Commissioner

44 T.C. 485 · United States Tax Court · Jun 28, 1965

William Frentz, Orville Brown, and Morris Brown. … Riley Investment Co. v. Commissioner, 311 U.S. 55 (1940), affirming 110 F. 2d 655 (C.A. 9, 1940), and a Memorandum Opinion of this Court. Cf. Simons v. United States, 208 F. Supp. 744 (1962).

Memmer v. United States

United States Court of Federal Claims · May 20, 2021

See Caldwell v. United States, 391 F.3d 1226, 1235 (Fed. Cir. 2004); Four Rivers Invs., Inc. v. United States, 78 Fed. Cl. 662, 664 (2007); Fru-Con Constr. Corp. v. United States, 44 Fed. … Cl. at 664 (quoting Browning Ferris Indus., Inc. & Subsidiaries v. United States, No. 05-738T, 2007 WL 1412087, at *1 (Fed. Cl. May 10, 2007)).

Hafen v. United States

30 Fed. Cl. 470 · United States Court of Federal Claims · Feb 17, 1994

This decision was appealed to and affirmed by the Interior Board of Land Appeals (IBLA). … Brown v. United States, 22 Cl.Ct. 211, 212 (1990) (quoting Haines v. Kerner, 404 U.S. 519 , 92 S.Ct. 594 , 30 L.Ed.2d 652 (1972)).

Mitzi Baker v. Social Security Administration

2022 MSPB 27 · Merit Systems Protection Board · Aug 4, 2022

. ¶21 The appellant is correct to note that the Board will construe pro se pleadings liberally. Melnick v. … See Sabio v.

Targe Logistic Services Company

Armed Services Board of Contract Appeals · Aug 12, 2024

Co. v. Geren, 550 F.3d 1368, 1371 (Fed. Cir. 2008) (quoting Horowitz v. United States, 267 U.S. 458, 461 (1925). … Kellogg Brown & Root Servs., ASBCA No. 59385, 20-1 BCA ¶ 37,656 at 182,832.

American International Contractors, Inc.

Armed Services Board of Contract Appeals · May 29, 2018

Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 247-48 (1986). … C. v. Jackson, 467 F.3d 1348, 1353 (Fed. Cir. 2006). We may not use extrinsic evidence to change the terms of a contract that are clear on its face. Interwest Construction v. Brown, 29 F.3d 611,615 (Fed.

Spodek v. United States

46 Fed. Cl. 819 · United States Court of Federal Claims · Jun 8, 2000

Brown in the amount of $138,505.28. … Brown (the assignee).

Gray v. Commissioner

10 T.C. 590 · United States Tax Court · Apr 8, 1948

and Todd & Brown, Inc. … See Cohan v. Commissioner, 39 Fed. (2d) 540, 542.

AVETISYAN

25 I. & N. Dec. 688 · Board of Immigration Appeals · Jul 1, 2012

Co. v. … See Ahmed v. Mukasey, 548 F.3d 768; Melnitsenko v. Mukasey, 517 F.3d 42; Sarr v.

Kenneth Johnson v. Department of Veterans Affairs

2023 MSPB 9 · Merit Systems Protection Board · Feb 28, 2023

See Pridgen v. … See Abbott v.

Texas Learning Technology Group v. Commissioner

96 T.C. 686 · United States Tax Court · Apr 30, 1991

Petitioner is governed by a board of directors of 15 members. … Brown v. United States, 890 F.2d 1329, 1337 (5th Cir. 1989); Allied Fidelity Corp. v. Commissioner, 572 F.2d 1190, 1192 (7th Cir. 1978), affg. 66 T.C. 1068 (1976). Petitioner’s reliance on United States v.