Case law

Victory Markets, Inc. v. Commissioner

99 T.C. 648 · United States Tax Court · Dec 23, 1992

The taxpayer, relying on Commissioner v. … Chelrob, Inc. v. Barrett, 57 N.E.2d 825 (N.Y. 1944); Lippel v. Hirsch, 119 N.Y.S.2d 453 (Sup. Ct. 1953).

Watnick v. Commissioner

90 T.C. 326 · United States Tax Court · Mar 9, 1988

Brown that Exxon would be willing to meet or better any other offers. … Brown’s partner, collaborated with Mr. Brown on the preparation of petitioner’s expert report. Prior to his partnership with Mr. Brown, Mr.

United States v. Wertheimer & Co.

2 Ct. Cust. 454 · Court of Customs and Patent Appeals · Jan 12, 1912

This court in previous almost identical cases has refused to disturb the findings of the Board of General Appraisers. In United States v. Spielmann ( 1 Ct. Cust. Appls., 279 ; T. … D. 31320) the record consisted of the testimony of one witness and the exhibits, and this court refused to disturb the findings of the Board of General Appraisers thereupon. In United States v. Perkins ( 1 Ct. Cust.

United States v. Post

3 Ct. Cust. 260 · Court of Customs and Patent Appeals · May 17, 1912

These decisions of the board were followed by the case of United States v. … Bayers-dorfer v. United States (122 Fed. Rep., 968).

E.D.S. Federal Corp. v. United States

31 Cont. Cas. Fed. 71,314 · United States Court of Claims · Jul 6, 1983

United States v. Turtle Mountain Band, 222 Ct.Cl. at 8 , 621 F.2d at 521, quoting from Zdanok v. … Federal Corp. v.

Otay Mesa Property L.P. v. United States

86 Fed. Cl. 774 · United States Court of Federal Claims · May 5, 2009

V, cl. 4. … Ingrum v.

Dairy Sales Corp. v. United States

593 F.2d 1002 · United States Court of Claims · Feb 21, 1979

As such, the Board’s determination, of course, is entitled to no degree of finality. See e.g., Truong Xuan Truc v. United States, 212 Ct. Cl. 51, 64 (1976) and cases cited therein. … In support of its contention that the Board erred as a matter of law in denying anticipatory profits, plaintiff cites two cases, namely, United States v. Behan, 110 U.S. 338 (1883) and United States v. Penn Mfg.

United States v. Foscato

6 Ct. Cust. 15 · Court of Customs and Patent Appeals · Mar 18, 1915

Morimura Bros. v. United States ( 2 Ct. Cust. Appls., 181, 185 ; T. D. 31941); United States v. Mescall ( 215 U. S., 26, 31 ). … D. 20214; Stern Bros. v. United States ( 99 Fed., 260 ); T. D. 24779; T. D. 25788; Hoehn v. United States ( 139 Fed., 301 ); Hoehn v. United States ( 142 Fed., 1038 ).

Laster v. Commissioner

43 B.T.A. 159 · United States Board of Tax Appeals · Dec 27, 1940

United States Board of Tax Appeals 43 B.T.A. 159 ; 1940 BTA LEXIS 838 ; December 27, 1940 , Promulgated *838 1. … Issue V. E. C. Laster, Inc., and H. C. Miller each owned a one-half interest in a lease executed by J. T. Brown and his wife on 32 acres of land in Rusk County, Texas.

R. Edward Bates v. Anthony J. Principi

17 Vet. App. 443 · United States Court of Appeals for Veterans Claims · Feb 19, 2004

FTC v. Dean Foods Co., 384 U.S. 597, 603 (1966) (citing Roche v. Evaporated Milk Ass'n, 319 U.S. 21, 25 (1943)). … See Cox v. West, 149 F. 3d 1360, 1363 (Fed.

D-STAR Engineering Corp.

Armed Services Board of Contract Appeals · Aug 20, 2025

Dixon v. Shinseki, 741 F.3d 1367, 1378 (Fed. Cir. 2014); Restoration Specialists, 24-1 BCA ¶ 38,503 at 187,139. … Co., ASBCA No. 34793, 88-1 BCA ¶ 20,363 at 102,990 (citing Lisbon Contractors, Inc. v. United States, 828 F.2d 759 (Fed. Cir. 1987)).

TRUONG

24 I. & N. Dec. 52 · Board of Immigration Appeals · Jul 1, 2006

See Broadwhite Assocs. v. Truong, 740 N.Y.S.2d 882 (N.Y. App. Div. 2002). … The State court findings in Broadwhite Assocs. v.

Fowler v. United States

United States Court of Federal Claims · Jan 6, 2025

board.” … See Jones, 30 F.4th at 1103 (holding that claim accrued at time of discharge because an appropriate board had denied claim prior to discharge); Colon v. United States, 35 Fed.

Application of Jean Frederic Joliot

270 F.2d 954 · Court of Customs and Patent Appeals · Oct 30, 1959

Dunner; Ginsburg, Leventhal, Brown & Morrisson, Washington, D. C. (J. L. Morrisson, Washington, D. C., of counsel), for appellant. Clarence W. Moore, Washington, D. C. (J. Schimmel, Washington, D. … Lavin v. Pierotti, 129 F.2d 883 , 29 CCPA 1235; Whittier v. Borchardt, 154 F.2d 522 , 33 CCPA 1023; Hemphill Co. v.

Grant v. United States

5 Ct. Cl. 71 · United States Court of Claims · Dec 15, 1869

.” *82 (1 Parsons on Contracts, 541; see, also, Munford v. Brown, 6 Cowen, 476; Dubois v. Delaware and Hudson Canal Company, 4 Wend., 291 .) … Besides, this general doctrine here enforced has been recognized by this court in the case of Fowler v. The United States, ( 3 C. Cls. R., 43 .)

Engelbrecht v. Rogers

148 F.2d 102 · Court of Customs and Patent Appeals · Feb 7, 1945

The cases of Fishburn et al. v. Vincent, 24 C. C. P. A. (Patents) 1079, 88 F. (2d) 711, 33 USPQ 156 , and Duerr & Broyles v. Potts, 24 C. C. P. A. … On this phase of the case the board regarded the cases of In re Collins, 22 C. C. P. A. (Patents) 1053, 75 F. (2d) 1000, 25 USPQ 38 , and McCormick v. Malherbe, 28 C. C. P. A.

Merson v. United States

173 Ct. Cl. 92 · United States Court of Claims · Oct 15, 1965

Boards may seek and consider the comments of the medical authorities of the United States in considering the entire record. Uhley v. United States, 137 Ct. Cl. 275 ; 147 F. Supp. 497 (1957); Towell v. … of the Board [that Boland was not incapacitated at the time of his release from duty]. * * * In Williams v.

Sokowski v. Derwinski

2 Vet. App. 75 · United States Court of Appeals for Veterans Claims · Jul 31, 1991

However, the disposition indicated here is a remand to the BVA for readjudication in accordance with Colvin v. Derwinski, 1 Vet.App. 171 (1991); Murphy v. Derwinski, 1 Vet.App. 78 (1990); and Gilbert v. … Finally, the Board failed to provide its assessment of the credibility of the veteran’s sworn testimony and the medical evidence he submitted. This was also error. See Gilbert, 1 Vet.App. at 59 ; O’Hare v.

09-49 379

Board of Veterans' Appeals · Oct 31, 2014

See Combee v. Brown, 34 F.3d 1039, 1042 (Fed. Cir. 1994). … See Rucker v. Brown, 10 Vet. App. 67, 69-72 (1997). As a result, the Veteran should be provided a new VA examination and opinion based on a more accurate understanding of the medical opinions required.

97-07 964

Board of Veterans' Appeals · Jan 13, 2011

Degmetich v. Brown, 104 F. 3d 1328 (Fed. Cir. 1997). … Caluza v. Brown, 7 Vet. App. 498, 507 (1995).