Case law

Mattes v. Commissioner

77 T.C. 650 · United States Tax Court · Sep 21, 1981

See, e.g., Commissioner v. … See, e.g., Adler v. Commissioner, 330 F.2d 91 (9th Cir. 1964) (cost of dancing lessons which taxpayer considered therapy for his varicose veins not deductible as medical expenses); Brown v.

Kyrides v. Bruson

102 F.2d 416 · Court of Customs and Patent Appeals · Mar 13, 1939

The views of the board respecting this contention have been quoted, supra. In presenting the case before us counsel for Kyrides relies strongly upon the case of Bethlehem Steel Co. v. Church-ward I. … Walker on Patents, § 141a; Hunter v. Stikeman, 13 App.D.C. 214, 226 ; Mason v. Hepburn, 13 App.D.C. 86, 92 ; Lindemeyr v. Hoffman, 18 App.D. *420 C. 1, 5; Roe v. Hanson, 19 App.D.C. 559, 564 .”

Van Raalte v. United States

7 Ct. Cust. 299 · Court of Customs and Patent Appeals · Nov 2, 1916

. *300 The protest was tried upon testimony before the Board of General Appraisers and was overruled. The importers now appeal. … Lidenberg v. Eobertson ( 41 Fed., 763 ) ; Loewenthal v. United States ( 2 Ct. Cust. Appls., 43 ; T. D. 31592). The decision of the board is therefore affirmed.

S.S. Silberblatt, Inc. v. United States

228 Ct. Cl. 729 · United States Court of Claims · Jul 2, 1981

The Board discussed this court’s decision in Bell v. United States, 186 Ct. … The Board also summarized our decisions in Dravo Corp. v. United States 219 Ct. Cl. 416 , 594 F.2d 842 (1979); Singer Co. v. United States, 215 Ct. Cl. 281 , 568 F.2d 695 (1977), and Framlau Corp. v.

Jaffee v. Commissioner

17 B.T.A. 675 · United States Board of Tax Appeals · Sep 28, 1929

That similar principles would apply to the board of directors of a New York corporation when in voluntary dissolution is shown by the following statement from Security Trust Co. v. Pritchard, 201 App. Div. 142 ; 194 N. … Also Liberty Baking Co. v.

Knightly v. United States

227 Ct. Cl. 767 · United States Court of Claims · May 29, 1981

United States v. Testan, 424 U.S. 392 (1976); United States v. King, 395 U.S. 1 (1969). We cannot appoint or promote military or civilian personnel. It is not the business of the court to run the Army. Orloff v. … Kingsley v. United States, 172 Ct. Cl. 549 (1965).

Application of Preformed Line Products Company

323 F.2d 1007 · Court of Customs and Patent Appeals · Nov 14, 1963

Co., Inc. et al. v. … Kohnstam, Ltd. v.

Gilmore v. Commissioner

25 T.C. 1321 · United States Tax Court · Mar 30, 1956

The board took no action on this offer. … Von Weise v. Commissioner, 69 P. 2d 439 . The Sniders had made a prior offer which specifically included all of the assets of the company. This prior offer was not accepted.

Lee Hoffman v. The United States

340 F.2d 645 · United States Court of Claims · May 15, 1964

Bateson Co. v. … As we stated, in Williams v.

NTN Bearing Corp. of America v. United States

20 Ct. Int'l Trade 508 · United States Court of International Trade · Apr 19, 1996

In reaching its conclusion, the CAFC noted that under Chevron U.S.A., Inc. v. … See also NTN Bearing Corp. of Am. v. United States, 19 CIT at 1165, 1173-74, 903 F. Supp. 62, 69 (1995); NTN I, 18 CIT at 1184-85, 881 F. Supp. at 590-91 ; NTN Bearing Corp of Am. v.

Providence Mill Supply Co. v. Commissioner

2 B.T.A. 791 · United States Board of Tax Appeals · Oct 5, 1925

Providence Mill Supply Co. v. Commissioner Docket No. 3261. United States Board of Tax Appeals 2 B.T.A. 791 ; 1925 BTA LEXIS 2264 ; October 5, 1925 , Decided Submitted July 3, 1925 . *2264 1. … Other corporations in the same line of business as the Providence Co. are Brown Brothers Co., the Hope Mill Supply Co., and the United States Oil & Supply Co., all of providence, R.I. DECISION.

United States v. Parkhurst

12 Ct. Cust. 370 · Court of Customs and Patent Appeals · Nov 22, 1924

The Government contended before the board that the protests were not filed with the collector within 30 days after the original liquidation and that therefore the board had no jurisdiction to review the action of the collector … —Sgobel v. Robertson ( 126 Fed. 677 ); United States v. Phelps (27 Fed. Cases 521-523); Robertson v. Downing ( 127 U. S. 607, 613 ). The judgment of the Board of General Appraisers is affirmed.

Holmes v. Kelly

586 F.2d 234 · Court of Customs and Patent Appeals · Nov 9, 1978

In the similar case of Sze v. Bloch, 458 F.2d 137 , 59 CCPA 983, 173 USPQ 498 (1972), this court stated that the board was not bound by an ex parte determination of the Board of Appeals on a right to make issue. … to this court’s statement in Sze v.

Lavin v. Pierotti

129 F.2d 883 · Court of Customs and Patent Appeals · Jul 6, 1942

In support of his decision, the Primary Examiner cited the cases of Lee et al. v. Vreeland, 49 App.D.C. 200 , 262 F. 654 , and Skinner v. Swartwout, 1922 C.D. 26. … Doherty v. Dubbs, 68 F.2d 373 , 21 C.C.P.A. (Patents) 807.

H. N. Bailey & Associates v. The United States

449 F.2d 376 · United States Court of Claims · Oct 15, 1971

Thus, it failed to meet its burden of establishing in what respects the administrative record did not support the findings of the Board. Sundstrand Turbo v. … Snyder-Lynch Motors, Inc. v.

Paller v. Principi

3 Vet. App. 535 · United States Court of Appeals for Veterans Claims · Dec 16, 1992

See Smith v. Derwinski, 1 Vet.App. 178, 180 (1991), Colvin v. Derwinski, 1 Vet.App. 171, 174 (1991). Appellant attempted to reopen her previously adjudicated case on the basis of “new and material evidence.” … This Court understands that there is medical expertise at the Board.

National Fire Ins. Co. v. United States

52 F.2d 1011 · United States Court of Claims · Oct 20, 1931

In Ohio Steel Foundry Co. v. United States, 38 F.(2d) 144 , 69 Ct. Cl. 158 , and Arthur Curtiss James v. United States, 38 F.(2d) 140 , 69 Ct. … See Bonwit Teller So Co. v. United States, 283 U. S. 258 , 51 S. Ct. 395 , 75 L. Ed. 1018 .

In re Abcor Development Corp.

588 F.2d 811 · Court of Customs and Patent Appeals · Dec 14, 1978

Citing Stix Products, Inc. v. … The Supreme Court, in Beckwith v.

Jaime L. Feliciano v. United States

114 Fed. Cl. 584 · United States Court of Federal Claims · Jan 27, 2014

In Martinez v. … Chambers v. United States, 417 F.3d 1218, 1224 (Fed. Cir. 2005) (citing Real v. United States, 906 F.2d 1556, 1560 (Fed. Cir. 1990)).

Anne M. Kent v. Office of Personnel Management

2015 MSPB 66 · Merit Systems Protection Board · Dec 31, 2015

See Davis v. … Burgess v. Merit Systems Protection Board, 758 F.2d 641, 643-44 (Fed. Cir. 1985).