Case law

Aronson v. Brown

4 Vet. App. 134 · United States Court of Appeals for Veterans Claims · Jan 26, 1993

With regard to this matter, this Court states that the bases for the recusal action in Bernklau v. Derwinski, U.S. Vet.App.

Carr v. Brown

5 Vet. App. 2 · United States Court of Appeals for Veterans Claims · Mar 29, 1993

Carr, appeals a Board of Veterans’ Appeals (BVA or Board) decision which determined he was not eligible for educational benefits pursuant to the Montgomery GI Bill-Active Duty Educational Assistance Program, Chapter 30, Title … The Board decision of June 21, 1991 is AFFIRMED.

Kimberlin v. Brown

5 Vet. App. 174 · United States Court of Appeals for Veterans Claims · May 26, 1993

KRAMER, Associate Judge: Appellant appeals a September 3, 1991, decision of the Board of Veterans’ Appeals (BVA) which denied eligibility of appellant’s daughter to Dependents’ Educational Assistance (DEA) benefits under … See Gardner v. Derwinski, 1 Vet.App. 584, 586-87 (1991). The decision of the BVA is REVERSED and the matter is REMANDED for proceedings consistent with this opinion.

Jensen v. Brown

8 Vet. App. 364 · United States Court of Appeals for Veterans Claims · Dec 8, 1995

Jensen v. Brown, 8 Vet.App. 140 (1995) (per curiam order). The Court has voted to consolidate Hamilton v. Brown, No. 92-1260, Bazalo v. Brown, No. 93-660, and Burke v. … Brown, No. 94-49, for en banc review on the issue of the Court’s jurisdiction over EAJA applications.

Graves v. Brown

8 Vet. App. 97 · United States Court of Appeals for Veterans Claims · Jul 31, 1995

The appellant appeals an August 29, 1994, decision of the Board of Veterans’ Appeals (BVA) which found that new and material evidence had not been submitted to reopen a claim for service connection for hypertension. … To support his argument, the appellant has cited Robinette v. Brown, No. 93-985, 1994 WL 495078 (Sept. 12, 1994), mot. for recons. granted (Oct. 21, 1994).

Henderson v. Brown

6 Vet. App. 45 · United States Court of Appeals for Veterans Claims · Nov 16, 1993

. §§ 5108 , 7104(b); see also McGinnis v. Brown, 4 Vet.App. 239, 243-45 (1993). … See Sklar v. Brown, 5 Vet.App. 140, 145 (1993); Cox v. Brown, 5 Vet.App. 95, 98 (1993); Colvin v. Derwinski, 1 Vet.App. 171, 174 (1991); see also Manio v. Derwinski, 1 Vet.App. 140, 145 (1991).

Brown v. Commissioner

6 B.T.A. 895 · United States Board of Tax Appeals · Apr 19, 1927

Brown v. Commissioner

4 B.T.A. 74 · United States Board of Tax Appeals · Apr 23, 1926

Brown v. Commissioner

24 B.T.A. 30 · United States Board of Tax Appeals · Sep 16, 1931

Lena Brown and Mrs. … The same principle was applied in Waller v. Commissioner, 40 Fed. (2d) 892, and Herold v. Commissioner, 42 Fed. (2d) 942, in which a lease interest was transferred instead of a royalty. Our decision in United States v.

United States v. Brown

2 Ct. Cust. 189 · Court of Customs and Patent Appeals · Oct 12, 1911

(Merwin v. Magone, 70 Fed. Rep., 776, 777, 778.) … The decision of the Board of General Appraisers is reversed'.

Brown v. United States

6 Ct. Cl. 171 · United States Court of Claims · Dec 15, 1870

Coming before the Senate at first in the proposition to establish a board of commissioners for the investigation of claims, the bill was changed so as to establish a court for the avowed purpose of giving finality to its … Brown's Case, (5 C. Cls. R., p. 571.) In Hanover and Bavaria the redress is substantially the same. (5 id., p. 571.)

Barfield v. Brown

5 Vet. App. 8 · United States Court of Appeals for Veterans Claims · Apr 5, 1993

Barfield, appeals from a November 19, 1991, decision of the Board of Veterans’ Appeals (BVA). … Gilbert v. Derwinski, 1 Vet.App. 49 (1990). Therefore, the Secretary’s motion for summary affirmance is GRANTED. The decision of the BVA is AFFIRMED.

Brown v. Commissioner

1 B.T.A. 502 · United States Board of Tax Appeals · Jan 31, 1925

. *504 While the Commissioner in adjusting the tax liability of the taxpayer treated the stock and bonds in excess of the amount thereof which was sold during 1917 as worthless, the Board finds no evidence of the worthlessness … It is the opinion of the Board that the entire gain arising from the sale of the two farms in question was received in 1917.

Brown v. Commissioner

27 B.T.A. 176 · United States Board of Tax Appeals · Nov 29, 1932

Reviewed by the Board. Decision will Toe entered for the respondent. Lansdon dissents.

Brown v. Commissioner

9 B.T.A. 753 · United States Board of Tax Appeals · Dec 21, 1927

United States v. Brown

13 Ct. Cust. 3 · Court of Customs and Patent Appeals · Apr 14, 1925

This line of authority is well summed up in United States v. Brown, 10 Ct. Cust. Appls. 47 , T. … It must be assumed the Congress was fully cognizant of the decision of this court in United States v. Brown, supra.

Brown v. United States

7 Ct. Cust. 309 · Court of Customs and Patent Appeals · Dec 2, 1916

No testimony was taken before the board. … The board overruled the protest of the importers and held that the goods were dutiable as assessed.

Brown v. Commissioner

4 B.T.A. 56 · United States Board of Tax Appeals · Apr 22, 1926

Arundell: The profit realized on the transaction whereby petitioner transferred his undivided interest in the copartnership to the Brown-Crummer Co., a corporation of the same. name, is taxable under the provisions of section … Upon liquidation of the partnership of Brown-Crummer Co. on May 15, 1919, petitioner’s share of the partnership profits, which amounted to $6,111.43, was taxable to him under the provisions of section 218 (a) of the Revenue

Brown v. Commissioner

5 B.T.A. 209 · United States Board of Tax Appeals · Oct 27, 1926

Brown, is entitled to a deduction in 1918 or 1919 with respect to advances made to the Ajax Co., and whether he is entitled to a loss with respect to his investment in the stock of that company. … There is no evidence that Brown exercised bad judgment in his control of the corporation in acquiring the properties which the corporation operated.

Franklin v. Brown

7 Vet. App. 388 · United States Court of Appeals for Veterans Claims · Feb 10, 1995

Brown, 7 Vet.App. 276, 278-79 (1994) (describing EAJA and substantial justification requirement); Elcyzyn v. … Brown, 6 Vet.App. 291, 299 (1994) (EAJA requires timely submission of application); cf. United States v.