Case law

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.

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)).

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.

Jackler and Jaroch Consolidation v. Department of Justice

2026 MSPB 3 · Merit Systems Protection Board · Mar 20, 2026

Riddick v. … In Lucia v.

Brittingham v. Commissioner

13 B.T.A. 375 · United States Board of Tax Appeals · Sep 13, 1928

BRITTINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JUAN G. BRITTINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Brittingham v. … Brown, Esq., for the respondent. MARQUETTE *375 These proceedings involve the same question.

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.

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).

Myers v. United States

50 Fed. Cl. 674 · United States Court of Federal Claims · Oct 31, 2001

United States, 215 F.3d 1304, 1310 (Fed.Cir.2000), cert. denied, 531 U.S. 1070 , 121 S.Ct. 759 , 148 L.Ed.2d 661 (2001); Brown Park Estates-Fairfield Dev. Co. v. … “This court does not sit as a super correction board.” Harris v. United States, 14 Cl.Ct. 84, 89 (1987), aff'd, 861 F.2d 729 (Fed.Cir.1988) (table). .

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.

12-04 655

Board of Veterans' Appeals · Sep 30, 2015

See Parker v. Brown, 7 Vet. App. 116 (1994); Harris v. Derwinski, 1 Vet. … See Kutscherousky v. West, 12 Vet. App. 369 (1999); Colon v. Brown, 9 Vet. App. 104, 108 (1996); Booth v. Brown, 8 Vet. App. 109 (1995); Quarles v. Derwinski, 3 Vet. App. 129, 141 (1992).

Application of James H. Saunders and Paul G. Gemeinhardt

444 F.2d 599 · Court of Customs and Patent Appeals · Jun 24, 1971

Brown Morton, Jr., Martin J. Brown, Washington, D. C., and Carl G. Ries, Houston, Tex., attorneys of record, for appellants. S. Wm. Cochran, Washington, D. C., for Commissioner of Patents. Jack E. Armore, Washington, D. … Company v. Automotive [Maintenance Machinery] Company, 324 U.S. 806 [ 65 S.Ct. 993 , 89 L.Ed. 1381 ] (1945)."

Brett Allen v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 23, 2013

Saxton By and Through Saxton v. … Brown v. Sec'y of Dep't of Health & Human Servs., 09-426 V, 2012 WL 952268 (Fed. Cl. Feb. 29, 2012). CONCLUSION Dr.

Hill v. Commissioner

27 B.T.A. 73 · United States Board of Tax Appeals · Nov 16, 1932

It leaves to the Commissioner, in the first instance, and to this Board and the courts to determine what circumstances surrounding the cancellation or redemption of stock shall constitute “ such time ” and “ such manner ” … Brown, Executrix, 26 B. T. A. 901; Harry A. Koch,, 26 B. T. A. 1025; Alfred A. Lawn, 26 B. T. A. 764; Robert R. Meyer, 27 B. T. A. 44.

11-08 720

Board of Veterans' Appeals · Nov 30, 2015

Francisco v. Brown, 7 Vet. App. 55 (1994). However, the Board must consider the application of staged ratings. See Hart v. Mansfield, 21 Vet. App. 505 (2007). … AB v. Brown, 6 Vet. App. 35, 38 (1993). The Board has reviewed and considered all of the evidence in the record.

13-15 626

Board of Veterans' Appeals · Nov 30, 2015

DeLuca v. Brown, 8 Vet. App. 202 (1995). … In Hodges v. Brown, 5 Vet.

HD Inc.

Armed Services Board of Contract Appeals · Mar 24, 2025

The Board may not use extrinsic evidence to create an ambiguity where none exists. Interwest Constr. v. Brown, 29 F.3d 611, 615 (Fed. Cir. 1994); see also Am. Int’l Contractors Inc., 18-1 BCA ¶ 37,061 at 180,411. A. … Corp. v. United States, 351 F.2d 972, 979 (Ct. Cl. 1965)).

Military Aircraft Parts

Armed Services Board of Contract Appeals · Sep 1, 2015

DLA relies on Astro Science Corp. v. United States, 471F.2d624 (Ct. … with the Board's Charter.

Jason Terry v. Department of the Air Force

2024 MSPB 19 · Merit Systems Protection Board · Dec 20, 2024

Court of Appeals for the Federal Circuit (Federal Circuit) in Singleton v. Merit Systems Protection Board, 244 F.3d 1331 (Fed. … Jarrard v. Department of Justice, 669 F.3d 1320 (Fed. Cir. 2012); see Davis v.

CERVANTES

22 I. & N. Dec. 560 · Board of Immigration Appeals · Jul 1, 1999

Concurring Opinion: VILLAGELIU, Board Member, joined by SCHMIDT, Chairman. Concurring and Dissenting Opinion: ROSENBERG, Board Member. … Cohen v. Brown University, 101 F.3d 155, 168 (1st Cir. 1996), cert. denied, 520 U.S. 1186 (1997); see also Jeffries v. Wood, 114 F.3d 1484, 1489 (9th Cir.), cert. denied, 522 U.S. 1008 (1997); Gillig v.

Frankle & Tilton, Inc. v. Commissioner

1 B.T.A. 510 · United States Board of Tax Appeals · Jan 31, 1925

Frankle & Tilton, Inc. v. Commissioner Docket No. 307. … Brown Renfrew 1 None. Harris W. Spaulding 399 6,478.87 Total 500 8,128.87 *511 (3) John H. Tilton and Harris W.