Case law

Lewis v. Brown

8 Vet. App. 287 · United States Court of Appeals for Veterans Claims · Nov 1, 1995

Montalvo v. Brown, 7 Vet.App. 312, 313-14 (1995) (citing DVB CIRCULAR 21-79-3, Election PROCEdures for PL 95-588 (Circular), at 1 (February 22,1979)). … Brown, 5 F.3d 1456, 1458 (Fed.Cir.1993) (quoting Good Samaritan Hosp. v.

Holland v. Brown

10 Vet. App. 42 · United States Court of Appeals for Veterans Claims · Jan 14, 1997

ORDER On August 29, 1996, this Court dismissed in part and reversed in part the Board of Veterans’ Appeals decision on appeal, and remanded a matter for adjudication. Holland v. Brown, 9 Vet.App. 324 (1996). … App. 528, 538 (1993) (en banc), aff'd, 39 F.3d 1574, 1582-85 (Fed.Cir.1994), and West (Walter) v. Brown, 7 Vet.App. 329, 331-32 (1995) (en banc).

Brown v. Commissioner

20 B.T.A. 47 · United States Board of Tax Appeals · Jun 13, 1930

See Vidal v. Girard, 43 U. S. 126, 196 , and footnote to Wheeler v. Smith, 50 U. S. 55 ; In re Dulles’ Estate, 218 Pa. 162 ; 67 Atl. 49 . … Bekins v. Smith, 37 Cal. App. 222 ; 174 Pac. 96 .

Camarena v. Brown

6 Vet. App. 565 · United States Court of Appeals for Veterans Claims · Jul 22, 1994

On February 4, 1994, the Court, by single judge decision, summarily affirmed the Board’s decision, citing this Court’s opinion in Rogers v. Derwinski, 2 Vet.App. 419 (1992). … The findings of fact by the Board applying the regulation to appellant are plausible. Gilbert v. Derwinski, 1 Vet.App. 49, 52 (1990). The motion for panel review of the single judge decision is granted.

Robinson v. Brown

9 Vet. App. 398 · United States Court of Appeals for Veterans Claims · Sep 13, 1996

See Degmetich v. Brown, 8 Vet.App. 208, 209 (1995); Bucklinger v. Brown, 5 Vet.App. 435, 436 (1993). Accordingly, the Court will address only the 90-day duty requirement. … See Giancaterino v. Brown, 7 Vet.App. 555, 557 (1995); Buzinski v. Brown, 6 Vet.App. 360, 364-65 (1994). B.

Brown v. Commissioner

24 B.T.A. 30 · United States Board of Tax Appeals · Sep 16, 1931

Lena Brown and Mrs. … The same principle was applied in Waller v. Commissioner, 40 Fed. (2d) 892, and Herold v. Commissioner, 42 Fed. (2d) 942, in which a lease interest was transferred instead of a royalty. Our decision in United States v.

Brown v. Commissioner

6 B.T.A. 895 · United States Board of Tax Appeals · Apr 19, 1927

Brown v. Commissioner

11 T.C. 744 · United States Tax Court · Nov 1, 1948

Brown, Jr., H. L. Brown and Mrs. … Brown, Jr., H. L. Brown and Mrs.

Brown v. Commissioner

13 B.T.A. 981 · United States Board of Tax Appeals · Oct 12, 1928

Milliken: The questions presented in these five proceedings are, (1) Were the petitioners’ wives, Bessie Brown and Frances Israel, partners in the firm of Brown-Israel Outfitting Co., and (2) if so, should their income therefrom … We do not deem the cases of United States v. Robbins, 269 U. S. 315 ; Blair v. Roth, 22 Fed. (2d) 932; and H. A. Belcher, 11 B. T. A. 1294, applicable to the facts of the cases under consideration.

Knight v. Brown

8 Vet. App. 212 · United States Court of Appeals for Veterans Claims · Sep 28, 1995

Judgment on the merits of the appellant’s case had been entered on March 29, 1995, affirming the decision of the Board of Veterans’ Appeals. … United States v. Hopkins Dodge Sales, Inc., 707 F.Supp. 1078, 1081 (D.Minn.1989) (showing of eligibility for EAJA award in EAJA application is jurisdictional); Jensen v. Brown, 8 Vet.App. 140 (1995) (per curiam order).

Brown v. Commissioner

41 B.T.A. 582 · United States Board of Tax Appeals · Mar 19, 1940

In Stelling v. Stelling, 330 Ill. 155 ; 161 N. … The opinion of the Board, promulgated at 40 B. T. A. 934, is modified accordingly. Reviewed by the Board. Decision will be entered under Rule 60.

Brown v. Commissioner

19 B.T.A. 568 · United States Board of Tax Appeals · Apr 15, 1930

Lucas v. Howard, 280 U. S. 14A; Metcalf & Eddy v. Mitchell, 269 U. S. 514 ; Blair v. Byers, 35 Fed. (2d) 326; Kreipke v. Commissioner, 32 Fed. (2d) 594; Clarence H. Johnston, 14 B. T. A. 605; R. Clipston Sturgis, 10 B. … Beviewed by the Board. Decision will be entered for the respondent.

Brown v. Commissioner

25 T.C. 920 · United States Tax Court · Jan 31, 1956

Brown to his two children on September 8,1947; that such cash was used to redeem the 74 notes which the 1937 deed of trust secured; and that the subsequent exchange of such notes for petitioner’s personal notes in 1949 resulted … Brown as the donor of alleged gifts to his children on the one hand, and himself as their guardian and custodian of the gifts, on the other. Commissioner v. Culbertson, 337 U.

Jurgens v. Brown

8 Vet. App. 197 · United States Court of Appeals for Veterans Claims · Sep 12, 1995

Jurgens v. Brown, 5 Vet.App. 313 (1993). … See Curtis v. Brown, 8 Vet.App. 104, 108-09 (1995); ZP v. Brown, No. 92-1303, at 2, 1993 WL 475414 (per curiam order July 11, 1995). It is so ORDERED.

Brown v. Commissioner

12 B.T.A. 401 · United States Board of Tax Appeals · Jun 5, 1928

The Board has heretofore decided the second claim adversely to the petitioner. See Charles E. Nauss, 4 B. T. A. 980; E. O. Walgren, 4 B. T. A. 1066; and many others of like import.

McIntosh v. Brown

4 Vet. App. 553 · United States Court of Appeals for Veterans Claims · Apr 16, 1993

See also Odiome v. Principi, 3 Vet.App. 456, 457 (1992); Hanson v. Derwinski, 1 Vet.App. 512, 514 (1991). … See Manio v. Derwinski, 1 Vet.App. 140 (1991); Jones v. Derwinski, 1 Vet.App. 210 (1991). In Colvin v.

Brown v. Commissioner

25 B.T.A. 631 · United States Board of Tax Appeals · Feb 25, 1932

V. Whitcomb et al., 4 B. T. A. 80; Whitcomb v. Blair, 25 Fed. (2d) 528; Codman v. Miles, 28 Fed. (2d) 823; Irwin v. Gavit, 268 U. S. 161 . … Reviewed by the Board. Decision will be entered u/nder Bule 50.

Brown v. Commissioner

11 B.T.A. 1203 · United States Board of Tax Appeals · May 8, 1928

Brown v. Commissioner

27 B.T.A. 176 · United States Board of Tax Appeals · Nov 29, 1932

Reviewed by the Board. Decision will Toe entered for the respondent. Lansdon dissents.

Cornele v. Brown

6 Vet. App. 59 · United States Court of Appeals for Veterans Claims · Dec 2, 1993

Manio v. Derwinski, 1 Vet.App. 140, 145 (1991). First, the Board must determine whether the evidence presented or secured since the prior disallowance of the claim is “new and material.” … Cox v. Brown, 5 Vet.App. 95, 98 (1998).