Case law

Faircloth v. United States

186 Ct. Cl. 133 · United States Court of Claims · Dec 13, 1968

There have been instances where the Board has been held to have been arbitrary or capricious, but such a determination has been the result of Board refusal to correct a record, Grubin v. United States, 166 Ct. … Cl. 272 , 333 F. 2d 861 (1964); Powers v. United States, 176 Ct. Cl. 388 (1966), or the result of Board refusal to grant a hearing and correct the record, Hoppock v. United States, 176 Ct. Cl. 1147 (1966).

Krusi v. United States

1 Ct. Cust. 168 · Court of Customs and Patent Appeals · Jan 11, 1911

To hold otherwise would make the board the final judge in many cases of contested classification and would in effect deprive-the importer of the right of appeal'conceded by Congress. … United States v. Strauss (136 Fed. Rep., 185). The decision of the Board of General Appraisers is affirmed.

09-41 131

Board of Veterans' Appeals · Sep 30, 2014

Carpenter v. Brown , 8 Vet. App. 240 (1995); Richard v. Brown, 9 Vet. App. 266, 267 (1996) (citing DSM-IV). … Watson v. Brown, 4 Vet. App. 309 (1993); Rabideau v. Derwinski, 2 Vet. App. 141 (1992).

Cedric D. Clay v. Department of the Army

2016 MSPB 12 · Merit Systems Protection Board · Mar 2, 2016

See, e.g., Cocchiara v. … However, following the issuance of the initial decision in this appeal, the Board issued Savage v.

Beer v. United States

1 Ct. Cust. 484 · Court of Customs and Patent Appeals · Apr 17, 1911

In Passavant v. United States ( 148 U. … The case of Muser v. Magone ( 155 U. S., 240 ) is equally if not more applicable. That case involved the appraisement of similar merchandise als'o imported from St. Gall.

Murphy v. United States

69 Fed. Cl. 593 · United States Court of Federal Claims · Feb 22, 2006

I am in agreement with the recommendation of the review board---- Mr. … United States, 58 Fed.Cl. at 525 (holding plaintiffs decision to resign rather than face a court-martial voluntary); Brown v.

SolarWindow Technologies, Inc.

Trademark Trial and Appeal Board · Mar 5, 2021

Inc. v. Ultraphonics of N. Am. Inc., 52 USPQ2d 1300, 1302 (TTAB 1999) (citing Williams v. … See B & B Hardware, Inc. v.

Rutherford v. United States

573 F.2d 1224 · United States Court of Claims · Apr 19, 1978

Finn v. United States, supra, at 356, 548 F. 2d *170 at 342 ; Cooper v. United States, 178 Ct. Cl. 277 (1967); Merson v. United States, supra. … Finn v. United States, supra at 357, 548 F. 2d at 342 ; Unterberg v. United States, supra; Williams v. United States, 186 Ct. Cl. 611 , 405 F. 2d 890 (1969), cert. denied, 396 U. S. 966 (1969).

In Re Hass

141 F.2d 122 · Court of Customs and Patent Appeals · Feb 7, 1944

V, page 483, as well as the references Henry, Kanao, and Schmidt. The Board of Appeals, however, in affirming the examiner’s decision, relied solely upon the references Angelí et al. and Beilstein’s “Handbuch,” 4th. … Subsequent to the examiner’s statement to the Board of Appeals, counsel for appellants filed two affidavits which are of record. One by one of the joint applicants (Henry B. Hass), and the other by Harry V.

Godbee

222 Ct. Cl. 646 · United States Court of Claims · Feb 15, 1980

All of the serious arguments raised by the parties in this case were disposed of favorably to plaintiffs by our decision in Doyle v. United States and Adams v. United States (considered in the same opinion), 220 Ct. … See the order of the court in Eddy v. United States, post at 650.

United States v. Hohner

4 Ct. Cust. 122 · Court of Customs and Patent Appeals · Apr 29, 1913

In United States v. … D. 31577); United States v. Braun Chemical Co. (ib., 57; T. D. 31596); Spielman v. United States (ib., 61; T. D. 31626); Illfelder & Co. v. United States (ib., 299; T. D. 32040); United States v. Stirn ( 3 Ct. Cust.

Application of Strain

187 F.2d 737 · Court of Customs and Patent Appeals · Mar 6, 1951

We had occasion to study and apply that decision in the case of Manny v. … Kearby, 169 F.2d 808 , 36 C.C.P.A., Patents, 706; and Ware v.

Robert Frederick v. Department of Homeland Security

2015 MSPB 11 · Merit Systems Protection Board · Feb 10, 2015

See Alvarado v. … See Dalton v.

Bennett v. United States

200 Ct. Cl. 635 · United States Court of Claims · Feb 16, 1973

Unterberg v. United States, 188 Ct. Cl. 994, 1003 , 412 F.2d 1341, 1346 (1969); Furlong v. United States, 153 Ct. Cl. 557, 565 (1961); Wales v. United States, 132 Ct. *644 Cl. 765, 769 , 130 F. … Wales v. United States, supra, 132 Ct. Cl. at 769 , 130 F.

Long v. Commissioner

32 T.C. 511 · United States Tax Court · May 29, 1959

In order to be deductible an expenditure must be both ordinary and necessary, Welch v. Helvering, 290 U.S. 111 (1933), as well as directly and proximately related to the conduct of the taxpayer’s trade or business. … See McDonald v. Commissioner, 323 U.S. 57 . We recognize that the running for, and holding of, office in both public and social organizations is not uncommon among lawyers.

Wood v. Commissioner

31 B.T.A. 1141 · United States Board of Tax Appeals · Jan 29, 1935

[Citing cases.] * * * In Helvering v. … On its material facts this case is not distinguishable from Blair v. Mathews, 29 Fed. (2d) 892, and United States v. Butler, 49 Fed. (2d) 52. We sustain the contentions of the petitioner. Reviewed by the Board.

Blake Construction Co. v. United States

597 F.2d 1357 · United States Court of Claims · Apr 18, 1979

An issue as to the meaning of language in a contract is for this court to decide independently, as no finality is attached to a conclusion of law reached by the board. Allied Paint Mfg. Co. v. … Co. v. United States, 176 Ct. Cl. 1339, 1361-62 , 364 F.2d 439, 453 (1966), quoting Jefferson Constr. Co. v. United States, 151 Ct. Cl. 75, 84 (1960).

Aluminum Co. of America v. United States

87 Ct. Cl. 96 · United States Court of Claims · May 2, 1938

Cls. 74 ; Standard Dredging Co. v. United States, 71 C. Cls. 218 ; Briggs & Turivas, Inc., v. United States, 72 C. Cls. 674 ; Helvetia Milk Condensing Co. v. United States, 74 C. Cls. 142, 470 ; Whitbeck v. … United States v. Kaufman, 96 U. S. 567 ; United States v. Savings Bank, 104 U.

Roy E. Ferree v. Harry D. Shephard, Jr. And Pearl Thelma Griffiths, Administratrix of the Estate of Norman J. Griffiths

384 F.2d 1019 · Court of Customs and Patent Appeals · Dec 14, 1967

Glass v. De Roo, 239 F.2d 402 , 44 CCPA 723 (1956). In Glass v. De Roo, supra, the Board of Patent Interferences had awarded priority of invention to appellees. … Bac v. Loomis, 252 F.2d 571 , 45 CCPA 807 (1958); Den Beste v. Martin, 252 F.2d 302 , 45 CCPA 798 (1958); Wirkler v. Perkins, 245 F.2d 502 , 44 CCPA 1005 (1957); Ray v. Kronmiller, 167 F.2d 518 , 35 CCPA 1085 (1948).

Tow v. Commissioner

36 T.C. 861 · United States Tax Court · Aug 18, 1961

Compare Taylor v. Brown, 147 U.S. 640 * * *. But these are regarded as exceptions to the general rule. * * * In Taylor v. Brown, supra, the court included the first day of the period but excluded the last day. … Brown, 147 U.S. 640 , involved special circumstances not present in the instant'Case. In Taylor v.