Case law

Brown v. Comm'r

25 B.T.A. 814 · United States Board of Tax Appeals · Mar 8, 1932

Brown. As we consider this case we become convinced that in agreeing to transfer to petitioner his patent applications, Brown was motivated not by the money advanced by Mrs. … petitioner may not have a deduction on account of depreciation because she was not the owner of the patents during the years here involved, but was only the beneficiary of a trust, respondent cites the cases of Baltzell v.

Kandik v. Brown

9 Vet. App. 434 · United States Court of Appeals for Veterans Claims · Oct 10, 1996

See Hanson v. Brown, 9 Vet.App. 29, 31-32 (1996) (unadjudieated claim normally remains open and pending unless withdrawn); Meeks v. … Brown, 5 Vet.App. 284, 287 (1993) (claim before RO remains pending until final decision rendered); *439 see also Tablazon v. Brown, 8 Vet.App. 359, 361 (1995).

Reich v. Brown

9 Vet. App. 271 · United States Court of Appeals for Veterans Claims · Aug 5, 1996

On February 24, 1995, the appellant filed his Notice of Appeal (NOA) from an August 25, 1994, Board of Veterans’ Appeals (Board or BVA) decision. … Pittman v. Brown, 9 Vet.App. 60 (1996). On consideration of the foregoing, it is ORDERED that the Secretary’s motion is granted and this appeal is DISMISSED for lack of jurisdiction.

Brown v. Commissioner

22 B.T.A. 1117 · United States Board of Tax Appeals · Apr 8, 1931

In Stange v. United States, 282 U. … In Aiken v.

Similes v. Brown

6 Vet. App. 555 · United States Court of Appeals for Veterans Claims · Jul 8, 1994

See Hamilton v. … to veteran); Smith (E.F.) v.

Brown v. Commissioner

22 B.T.A. 678 · United States Board of Tax Appeals · Mar 11, 1931

These duties include many which can not be definitely related to any particular line of business, such as the appointment and removal of local agents, representation of the firm’s principals on the Pacific Board of Fire Underwriters … See also, Consolidated Tea Co. v. Bowers, 19 Fed. (2d) 382; and Malleable Iron Range Co. v. United States, 62 Ct. Cls. 425. Judgment will be entered under Rule 50.

Rife v. Brown

7 Vet. App. 340 · United States Court of Appeals for Veterans Claims · Sep 21, 1994

Principi, No. 91-2065 (U.S.Vet.App.), which affirmed, in part, and vacated and remanded, in part, the Board of Veterans’ Appeals (BVA) decision on appeal. … See Lewis v. Continental Bank Corp., 494 U.S. 472, 477 , 110 S.Ct. 1249, 1253 , 108 L.Ed.2d 400 (1990); Waterhouse v. Principi, 3 Vet.App. 473, 474-75 (1992). In Mokal v.

Williams v. Brown

8 Vet. App. 133 · United States Court of Appeals for Veterans Claims · Aug 11, 1995

See Doran v. Brown, 6 Vet.App. 283, 286 (1994) *136 (citing Green v. Derwinski, 1 Vet.App. 320, 322 (1991), and Hunt v. Derwinski, 1 Vet.App. 292, 293 (1991)). … Thurber v. Brown, 5 Vet.App. 119, 126 (1993).

Jones v. Brown

6 Vet. App. 388 · United States Court of Appeals for Veterans Claims · Mar 31, 1994

See Orthmann v. Apple River Campground, Inc., 765 F.2d 119, 121 (8th Cir.1985). … The Board stated in its decision: Generally the minimum requirement to demonstrate a veteran’s intention to change the beneficiary designation is a writing by him, in whatever form. Cohn v.

Brown v. Commissioner

29 B.T.A. 1183 · United States Board of Tax Appeals · Feb 23, 1934

Kengel v. United States, 57 Fed. (2d) 929. … Reviewed by the Board. Decision will be entered for the respondent. Sbc. 303.

Brown v. Commissioner

20 T.C. 73 · United States Tax Court · Apr 14, 1953

The following quotation from Yerkes v. Yerkes, 200 Pa. 419, 423 , 50 Atl. 186 , approved by the Supreme Court in Shaffer v. … Scott's Estate, supra; Greenough v. Small, supra.

Brown v. Commissioner

12 B.T.A. 841 · United States Board of Tax Appeals · Jun 27, 1928

Atlantic Casket Co. v. Rose, 22 Fed. (2d) 800. Judgment wild be entered for the respondent.

Brown v. Commissioner

26 B.T.A. 781 · United States Board of Tax Appeals · Aug 9, 1932

Petitioner also relies upon the decision in Burnet v. Logan, 283 U. S. 404 . … See also Commissioner v. Moore, 48 Fed. (2d) 526 (certiorari denied) ; Commissioner v. Garber, 50 Fed. (2d) 588.

Cornett v. Brown

9 Vet. App. 260 · United States Court of Appeals for Veterans Claims · Jul 23, 1996

In his motion, the appellant argues that the Board of Veterans’ Appeals (Board or BVA) notice of appellate rights is defective, in that it failed to advise the appellant that, in order to preserve his right to appeal to the … Pittman v. Brown, 9 Vet.App. 60, 65 (1996). The notice provided to the appellant in this case was the same as that provided in Pittman .

Frazer v. Brown

6 Vet. App. 19 · United States Court of Appeals for Veterans Claims · Nov 5, 1993

Brown, 4 Vet.App. 528 (1993) (en banc), the Court has jurisdiction over the claims on appeal. … Doub v. Derwinski, 1 Vet.App. 17, 18 (1990) (citing Skinner v. Derwinski, 1 Vet.App. 2, 3 (1990)).

East v. Brown

8 Vet. App. 34 · United States Court of Appeals for Veterans Claims · Jun 12, 1995

Buzinski v. Brown, 6 Vet.App. 360, 365 (1994) (citing United States v. Whitney, 602 F.Supp. 722 (W.D.N.Y.1985)). … Davis v.

Hatlestad v. Derwinski

1 Vet. App. 164 · United States Court of Appeals for Veterans Claims · Mar 6, 1991

Hatlestad from a Board of Veterans’ Appeals (BVA or Board) decision which concluded that he was not entitled to a total disability rating, for compensation purposes, based upon unemployability. … Derwinski, 1 Vet.App. 49, 56-57 (1990); Sammarco v. Derwinski, 1 Vet.App. 111, 112-114 (1991).

Perez v. Brown

9 Vet. App. 452 · United States Court of Appeals for Veterans Claims · Oct 3, 1996

Perez seeks to appeal a January 27,1995, Board of Veterans’ Appeals (BVA or Board) decision. … Brown, the Court held that the BVA decision must be mailed to the “last known address” of the claimant and the claimant’s representative as required by section 7104(e). Leo, 8 Vet.App. 410, 413 (1995). In Hill v.

Peńa v. Brown

5 Vet. App. 279 · United States Court of Appeals for Veterans Claims · Jul 12, 1993

Frankel v. Derwinski, 1 Vet.App. 23 (1990). … Suttmann v. Brown, 5 Vet.App. 127 (1993). Here, appellant has a diagnosis of intestinal parasites, R. at 47, and thus his claim is well grounded.

Robertson v. Brown

5 Vet. App. 70 · United States Court of Appeals for Veterans Claims · Apr 28, 1993

ANALYSIS Before addressing the issue of clear and unmistakable error, it is important to take note of the Court’s recent holding in Russell v. Principi, 3 Vet.App. 310 (1992) (en banc) (consolidated with Collins v. … See 38 U.S.C. § 7104 (d)(1); Gilbert v. Derwinski, 1 Vet.App. 49, 56-57 (1990). Id. at 315.