Case law

Martin v. United States

3 Ct. Cust. 384 · Court of Customs and Patent Appeals · Nov 21, 1912

United States v. Danker ( 2 Ct. Cust. Appls., 462 ; T. D. 32208). *387 The case of United States v. Morris European Express Co. ( 3 Ct. Cust. Appls., 146 ; T. … The decision of the Board of General Appraisers is affirmed.

Estate of Lidbury v. Commissioner

84 T.C. 146 · United States Tax Court · Feb 4, 1985

Brown v. Commissioner, 52 T.C. 50, 66 (1969). It is settled law that a will speaks only at the time of the testator’s death. Mr. … Brown v. Commissioner, supra at 58. No transfer taxable as a gift occurred when Mrs. Lidbury died, and Mr. Lidbury’s estate includes the value of the unsold property.

Beechcraft Defense Company

Armed Services Board of Contract Appeals · Apr 24, 2014

Raytheon Company v. United States, No. 2013-5004, -5006, slip. op. at 18 (Fed. Cir. … MELNICK Administrative Judge Administrative Judge Vice Chairman Armed Services Board Armed Services Board of Contract Appeals of Contract Appeals

Witcombe, McGeachin & Co. v. United States

12 Ct. Cust. 84 · Court of Customs and Patent Appeals · Feb 9, 1924

D. 38261); and Tower & Sons v. United States (11 id. 291; T. D. 39125). … —United States v. Olivotti & Co. ( 7 Ct. Cust. Appls. 46 ; T. D. 36309); Reardon v. United States (11 id. 233; T. D. 38992).

Beverly Martin v. United States Postal Service

2016 MSPB 6 · Merit Systems Protection Board · Jan 21, 2016

On October 30, 2014, she amended her appeal to  4 clarify that, in light of the Board’s then-recent decision in Abbott v. … See Aldridge v.  7 Department of Agriculture, 111 M.S.P.R. 670, ¶ 23 (2009); Totten v. U.S.

Tummers v. Kleimack

455 F.2d 566 · Court of Customs and Patent Appeals · Feb 24, 1972

This doctrine, which the board followed in the instant case, has been reaffirmed by this court in several recent cases. See, Reed v. Tornquist, 58 CCPA 864, 436 F. 2d 501 , 168 USPQ 462 (1971); Noyce v. … Reed v. Tornquist, supra; Noyce v. Kilby, supra; Gubelmann v. Gang, supra; Dreyfus v. Sternau, supra.

Pettit v. Commissioner

61 T.C. 634 · United States Tax Court · Feb 7, 1974

Bogardus v. Commissioner, 302 U.S. 34, 41 (1937). … Commissioner v. Duberstein, supra at 286 .

Heigerick v. Commissioner

45 T.C. 475 · United States Tax Court · Feb 23, 1966

However, a new board of trustees was elected and this board ultimately decided to open the hospital as an open-staff hospital and it was opened February 12,1960, and it has remained an open-staff hospital. … United States v. Akin, 248 F. 2d 742 , certiorari denied 355 U.S. 956 ; Kauai Terminal, Ltd., 36 B.T.A. 893 ; S. M.

In re Palmer

451 F.2d 1100 · Court of Customs and Patent Appeals · Dec 16, 1971

The board rested its affirmance on Lambert alone and so that is the rejection before us. … See, e.g., United States v. Adams, 383 U.S. 39 , 148 USPQ 479 (1966); E ibel Process Co. v. Minnesota & Ontario Paper Co., 261 U.S. 45 (1923); In re Papesch, 50 CCPA 1084, 315 F. 2d 381 , 137 USPQ 43 (1963); Lyon v.

Kingsley v. United States

172 Ct. Cl. 549 · United States Court of Claims · Jul 16, 1965

whether a claim accrued upon final action of the Correction Board, was as follows: In Patterson v. … Nichols v. United States, 158 Ct. Cl. 412 . In Hoen v. United States, 157 Ct.

Dobrydneva v. Secretary of Health & Human Services

94 Fed. Cl. 134 · United States Court of Federal Claims · Aug 17, 2010

In Capizzano v. … In de Bazan v.

Rowe v. Holtz

55 F.2d 468 · Court of Customs and Patent Appeals · Feb 8, 1932

In Mergenthaler v. Scudder, 11 App. D. … While no authorities based upon a state of facts identical with those at bar have been found, we think Glidden v. Noble, 5 App. D. C. 480; Mergenthaler v. Scudder, supra; Appert v. Schmertz, 13 App. D.

United States v. Myers

4 Ct. Cust. 431 · Court of Customs and Patent Appeals · Oct 31, 1913

In this Treasury decision other decisions are referred to, among which are United States v. Pierce ( 147 Fed., 199 ). … It was allowed free entry by the board.

United States v. Von Oefele

4 Ct. Cust. 284 · Court of Customs and Patent Appeals · May 26, 1913

more favorable to him than that rendered by the board. … S., 31 ); United States v. Lies ( 170 U. S., 628 ); In re Crowly ( 50 Fed., 465 ); In re Gribbon ( 55 Fed., 874 ).

Application of Walter D. Bernhart and William A. Fetter

417 F.2d 1395 · Court of Customs and Patent Appeals · Nov 20, 1969

See, e. g., Lincoln Engineering Co. v. Stewart-Warner Corp., 303 U.S. 545 , 58 S.Ct. 662 , 82 L.Ed. 1008 (1938). Why an applicant should not be so entitled is not clear. … As to claims 8, 13 and 18 the decision of the board is affirmed; as to claims 19-21 the decision of the board is reversed. Modified. 1 .

Land v. Dreyer

155 F.2d 383 · Court of Customs and Patent Appeals · Apr 1, 1946

See Broadwell v. Long, supra. On December 1, 1942, the period for taking testimony in chief by appellant expired. … See Townsend v. Smith, 36 F.2d 292 , 17 C.C.P.A., Patents, 647; Rowe v. Holtz, 55 F.2d 468 , 19 C.C.P.A., Patents, 970, and authorities therein cited; Curtis et al. v. Land, 129 F.2d 549 , 29 C.C.P.A., Patents, 1118.

McWilliams Dredging Co. v. United States

118 Ct. Cl. 1 · United States Court of Claims · Jun 5, 1950

In the case of Martin Wunderlich v. … The contract does not provide for an appeal on a question of law to this Board.

Instrument Systems Corp. v. United States

546 F.2d 357 · United States Court of Claims · Dec 15, 1976

Grumman Aircraft Engineering Corp. v. Renegotiation Board, 425 F. 2d 578 (D.C. Cir. 1970); Fisher v. Renegotiation Board, 473 F. 2d 109 (D.C. Cir. 1972), on remand, Fisher v. Renegotiation Board, 355 F. … S. v. United States, 198 Ct.

10-22 402

Board of Veterans' Appeals · Sep 30, 2014

Shedden v. Principi, 381 F.3d 1163, 1167 (Fed. Cir. 2004), citing Hansen v. Principi, 16 Vet. App. 110, 111 (2002); see also Caluza v. Brown, 7 Vet. App. 498 (1995). … Allen v. Brown, 7 Vet. App. 439, 448 (1995) (en banc).

Kiddie v. Commissioner

69 T.C. 1055 · United States Tax Court · Mar 30, 1978

Brown, M.D. (hereinafter Brown), a pathologist, in 1958; Carl J. Schneider, Jr. (hereinafter Schneider), an immuno-serologist, in 1966; and Ernest T. Mashiyama, M.D. (hereinafter Mashiyama), a pathologist, in 1971. … [Simpson v. Commissioner, 64 T.C. 974, 984-985 (1975).]