Case law

Langevin v. Nicolson

110 F.2d 687 · Court of Customs and Patent Appeals · Apr 1, 1940

Symington Company v. National Malleable Castings Company et al., 250 U. S. 383 ; Diamond, Patent Co. v. S.E. Carr Co., 217 Fed. 400 ; and Universal Rim Co. v. Firestone Steel Products Co. et al., 289 Fed. 884 . … The same court, speaking in the case of Union Trust Co. v.

SUFI Network Services, Inc. v. United States

105 Fed. Cl. 184 · United States Court of Federal Claims · Jun 18, 2012

Blanchard v. … The Government cites Singer Co. v.

Collins v. Commissioner

61 T.C. 693 · United States Tax Court · Mar 7, 1974

The foundation's initial board of trustees consisted of petitioner and his two sisters, both of whom were registered nurses holding college degrees. By limiting board membership to his immediate family, Dr. … Geurkink v. United States , 354 F. 2d 629 , 631 (C.A. 7) ; Bouschor v. United States , 316 F. 2d 451 , 457-458 *161 (C.A. 8) ; De Masters v.

In re Zahn

617 F.2d 261 · Court of Customs and Patent Appeals · Feb 21, 1980

Ripley v. [Elson] Glass Co., 49 F. 927 . [Emphasis ours. Smith v. Whitman Saddle Co., 148 U.S. 674, 679 , 13 S.Ct. 768, 770 , 37 L.Ed. 606 (1893).] … Co. v.

13-11 595

Board of Veterans' Appeals · Oct 30, 2015

Allen v. Brown, 7 Vet. App. 439 (1995) (en banc) (additional disability resulting from aggravation of a nonservice-connected disorder by a service-connected disorder is also compensable under 38 C.F.R. § 3.310). … See Jandreau v. Nicholson, 492 F.3d. 1372 (Fed. Cir. 2007). The Board finds his testimony credible.

Strohmeyer & Arpe Co. v. United States

2 Ct. Cust. 285 · Court of Customs and Patent Appeals · Nov 22, 1911

McKesson v. United States ( 1 Ct. Cust. Appls., 213 -216). … D. 11074); Levi v. United States (126 Fed. Rep., 420; T. D. 25050); in re Isaacs, Vought & Co. (T. D. 25410); in re F. Behrend (T. D. 25733); in re F. R. Philipps & Sons (T. D. 27051); United States v. Proctor (145 Fed.

09-03 550

Board of Veterans' Appeals · Apr 30, 2015

This claim is no longer before the Board. See generally Grantham v. Brown, 114 F.3d 115 (Fed. Cir. 1997); Barrera v. Gober, 122 F.3d 1030 (Fed. Cir. 1997). … Shedden v. Principi, 381 F.3d 1163, 1166 -67 (Fed. Cir. 2004); Caluza v. Brown, 7 Vet. App. 498, 505 (1995).

In re McGinley

660 F.2d 481 · Court of Customs and Patent Appeals · Oct 1, 1981

Nor does the fact that decisions of the board and the courts on the issue of likelihood of confusion are often subjective detract from their validity. See Warner-Hudnut, Inc. v. … In FCC v.

Issuance of a Preferred Stock Dividend by the Federal Home Loan Mortgage Corporation

Department of Justice Office of Legal Counsel · Jan 25, 1985

Garcia v. United States, 469 U.S. 70,75 (1984) (quoting TVA v. Hill, 437 U.S. 153, 187 n.33 (1978)). The use of legislative history is “only admissible to solve doubt and not to create it.” Railroad Comm'n v. … Chrysler Corp. v. Brown, 441 U.S. 281,311 (1979). Thus, the legislative history does not alter our conclusion that the transaction was authorized by the clear language of the statute.

Stern v. Commissioner

14 B.T.A. 444 · United States Board of Tax Appeals · Nov 27, 1928

See Fitchie v. Brown, 211 U. S. 321 . This duty is one imposed upon the trustee and is to be discharged by him in the exercise of powers conferred by the will. … Reviewed by the Board. Judgment will be entered for the respondent. Phillips concurs in the result.

Colwell v. Commissioner

64 T.C. 584 · United States Tax Court · Jul 17, 1975

Bogardus v. Commissioner, 302 U.S. 34, 40 (1937); Commissioner v. LoBue, 351 U.S. 243, 246 (1956); William A. Brown, supra. Petitioners rely almost exclusively on United States v. … E.g., Kaiser v. United States, supra; Woody v. United States, supra; William A. Brown, supra; John N.

In re Twiss

74 F.2d 124 · Court of Customs and Patent Appeals · Dec 24, 1934

We cannot concur with this conclusion of the board. … Pearl v. Ocean Mills, 11 Off. Gaz. 2 .

Leslie A. Gallegos v. Department of the Air Force

2014 MSPB 53 · Merit Systems Protection Board · Jul 17, 2014

See Burrell v. U.S. … See McCarthy v.

Michael R. Palafox v. Department of the Navy

2016 MSPB 43 · Merit Systems Protection Board · Dec 20, 2016

See Buelna v. … Mathews v. Eldridge, 424 U.S. 319, 333 (1976) (quoting Armstrong v. Manzo, 380 U.S. 545, 552 (1965)). 2 As the U.S. Supreme Court explained in Cleveland Board of Education v.

Tube Bar, Inc. v. Commissioner

15 T.C. 922 · United States Tax Court · Dec 26, 1950

Cohan v. Commissioner, 39 Fed. (2d) 540. Accordingly, we hold that of his fee of $10,000, $3,000 was for services rendered to the old corporation and $500 in connection with the new lease. … The case of Zicherman v. Driscoll, 133 N. J. L. 586, 45 Atl. (2d) 620, so holds. No absolute right to renewal licenses existed in Jacksonville, and none is required in situations like the one here involved.

In re Griffith

86 F.2d 405 · Court of Customs and Patent Appeals · Nov 30, 1936

In the familiar case of Gorham Company v. White, 81 U. … In Smith v. Whitman Saddle Company, 148 U.

13-32 780

Board of Veterans' Appeals · Oct 30, 2015

See Quartuccio v. Principi, 16 Vet. App. 183, 187 (2002); see also Bernard v. Brown, 4 Vet. App. 384, 394 (1993). … Based upon a review of the entire evidence of record, the Board finds the Veteran's allegations herein to be lacking in credibility, and without any probative value. Caluza v. Brown, 7 Vet.

Marion Den Beste v. Harry Martin

252 F.2d 302 · Court of Customs and Patent Appeals · Mar 11, 1958

Trumbull v. Kirschbraun, 67 F.2d 974 , *305 21 C.C.P.A., Patents, 758; Blodgett and Hanson v. Richter, 79 F.2d 922 , 23 C.C.P.A., Patents, 749; Walsh v. Davidson, 101 F.2d 224 , 26 C.C.P.A., Patents, 812; Kyrides v. … As above indicated, we are of the opinion that, as stated in Trumbull v. Kirschbraun, and Blodgett v.

Bubbling Well Church of Universal Love, Inc. v. Commissioner

74 T.C. 531 · United States Tax Court · Jun 9, 1980

Founding Church of Scientology v. United States, 188 Ct. Cl. at 498 , 412 F.2d at 1201 ; Parker v. Commissioner, supra at 799 ; see also Stoumen v. … As explained in Bronner v.

Deupree v. Commissioner

1 T.C. 113 · United States Tax Court · Nov 24, 1942

board of directors on July 6, 1937. … income (the proceeds of the sale of property or compensation for services rendered or some other type of income) are paid to a third party designated by the taxpayer. * * * The Supreme Court, in the leading case of Corliss v.