Case law

Sanborn v. Commissioner

39 B.T.A. 721 · United States Board of Tax Appeals · Apr 7, 1939

Hulburd v. Commissioner, 296 U. S. 300 . In the language of Mr. … Oleen v. Helvering, 88 Fed. (2d) 650. A comparable comment applies with respect to United States v. Continental National Bank Trust Co., 805 U. S. 398 . See Olsen v. Helvering, supra.

OMS Investments, Inc. v. Habit Horticulture LLC

Trademark Trial and Appeal Board · Nov 10, 2022

Inc. v. … .”); Giant Food, Inc. v.

Application of the Statutory Pay Cap on Administratively Determined Pay in 5 U.S.C. § 5373 to the National Science Foundation

Department of Justice Office of Legal Counsel · Nov 29, 2023

Int’l Org. of Masters, Mates & Pilots v. Brown, 698 F.2d 536, 541, 542 (D.C. Cir. excess of the applicable caps” for the purpose of easing the burden on the employees. … TRW Inc. v. Andrews, 534 U.S. 19, 28 (2001) (quoting Andrus v. Glover Constr.

06-15 278

Board of Veterans' Appeals · Oct 31, 2012

The Board points out that a layperson is competent to report on matters observed or within his or her personal knowledge. See Layno v. Brown, 6 Vet. App. 465, 470 (1994); Grottveit v. Brown, 5 Vet. App. 91, 93 (1993). … Caluza v. Brown, 7 Vet. App. 498 (1995).

W-Y-U

27 I. & N. Dec. 17 · Board of Immigration Appeals · Jul 1, 2017

FOR RESPONDENT: Pro se BEFORE: Board Panel: MALPHRUS, MULLANE, and CREPPY, Board Members. … INS v.

10-31 196

Board of Veterans' Appeals · Sep 30, 2015

See Guerrieri v. Brown, 4 Vet. App. 467, 470-71 (1993). As such, the Board may appropriately favor the opinion of one competent medical authority over another. See Owens v. Brown, 7 Vet. … DeLuca v. Brown, 8 Vet. App. 202 (1995).

Skelly v. United States

685 F.2d 414 · United States Court of Claims · Aug 11, 1982

Co. v. United States, 226 Ct. … Whether or not the board decides to waive this requirement would be a matter within the board’s discretion, absent abuse of that discretion. Linair, Inc. v. United States, 219 Ct. Cl. 654 (1979); Tapper v.

Citizens Federal Bank v. United States

66 Fed. Cl. 179 · United States Court of Federal Claims · Jun 30, 2005

The engagement letter with Alex Brown is dated June 27, 1995, and the board of CSF Holdings did not have the results of Alex Brown’s analysis at its meeting of June 28,1995. … At CSF Holdings’s July 3, 1995 board meeting, Alex Brown presented its analysis of the NationsBank offer.

10-43 738

Board of Veterans' Appeals · Jul 18, 2014

Francisco v. Brown, 7 Vet. App. 55 (1994). … Therefore, the Board finds that referral for consideration of an extraschedular rating is not warranted. 38 C.F.R. § 3.321(b)(1) (2013); Bagwell v. Brown, 9 Vet. App. 337 (1996); Floyd v. Brown, 9 Vet.

Intex Recreation Corp. and Intex Marketing Ltd. v. The Coleman Company, Inc.

Trademark Trial and Appeal Board · Feb 24, 2016

v. The Coleman Company, Inc. George C. … Upon reviewing this material, as well as additional case law on the topic, the Board is particularly persuaded by the approach taken in Beverage Distributors, Inc. v.

Estate of Porter v. Commissioner

54 T.C. 1066 · United States Tax Court · May 25, 1970

Edgeworth Company v. Wetherbee, 6 Gray (Mass.) 166 , and Choate v. Board of Assessors of the City of Boston, 304 Mass. 298 , 23 N.E. 2d 882, 886 (1939). … McMahon v. Brown, 219 Mass. 23 , 106 N.E. 576 (1914).

10-28 372

Board of Veterans' Appeals · Feb 29, 2016

There is no legal basis to grant service connection for a personality disorder because it is not a disease or injury within the meaning of applicable legislation. 38 C.F.R. § 3.303(c); see Sabonis v. Brown, 6 Vet. … See Layno v. Brown, 6 Vet. App. 465, 470 (1994). The Board finds that the most probative evidence of record demonstrates that the Veteran's acquired psychiatric disability is not related to active service.

Jiangsu Jiasheng Photovoltaic Technology Co. v. United States

121 F. Supp. 3d 1263 · United States Court of International Trade · Oct 5, 2015

Co. v. … Co. v.

Moyer v. United States

United States Court of Federal Claims · Dec 11, 2025

See also Orloff v. … ”); Roth v.

Searle v. Glarum

179 F.2d 974 · Court of Customs and Patent Appeals · Feb 2, 1950

In support of the holding last described, the board cited the decisions of this and other courts in the cases of Bain-bridge v. Walton, 104 F.2d 808 , 26 C.C.P.A., Patents, 1417; Electro-Metallurgical Company et al. v. … See Senkus v. Johnston, 166 F.2d 597 , 35 C.C.P.A., Patents, 1008. See also Thurston v. Wulff et al., 164 F.2d 612 , 35 C.C.P.A., Patents, 794.

Randolph v. Shoberg

590 F.2d 923 · Court of Customs and Patent Appeals · Feb 1, 1979

pertinent portion of the board’s opinion is as follows: In Goodrich v. … Cochran v. Kresock, supra 530 F.2d at 391 , 188 USPQ at 557 .

Whittier v. Borchardt

154 F.2d 522 · Court of Customs and Patent Appeals · Mar 4, 1946

In so holding, the board cited and relied upon our decision in the case of Lavin v. Pierotti, supra. … In support of the latter statement, the board cited the case of McParland v.

John G. Vann and Birmingham Fire Insurance Company of Pennsylvania v. The United States

420 F.2d 968 · United States Court of Claims · Jan 23, 1970

(United States v. … Co. v.

Kast v. Commissioner

78 T.C. 1154 · United States Tax Court · Jun 29, 1982

The District Court in Brown v. United States, 292 F. Supp. 527 (D. … Ohio 1974), stated that the taxpayer had cited the case of Brown v.

McDuffie v. United States

19 F. Supp. 239 · United States Court of Claims · May 3, 1937

See Board v. Commissioner (C.C.A.) 51 F.(2d) 73, 75, 76 . Compare United States v. S. S. White Dental Mfg. Co., 274 U.S. 398, 403 , 47 S.Ct. 598 ; 71 L.Ed. 1120 . … Brown v. Helvering, 291 U.S. 193 , 54 S.Ct. 356 , 78 L.Ed. 725 ; Blum v. Helvering, 64 App.D.C. 78 , 74 F.(2d) 482 .