Case law

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.

Kaiser v. Brown

5 Vet. App. 411 · United States Court of Appeals for Veterans Claims · Aug 16, 1993

Gleicher v. Derwinski, 2 Vet.App. 26, 28 (1991). … Gilbert v. Derwinski, 1 Vet.App. 49, 52 (1990).

Brown v. Commissioner

22 B.T.A. 678 · United States Board of Tax Appeals · Mar 11, 1931

These duties include many which can not be definitely related to any particular line of business, such as the appointment and removal of local agents, representation of the firm’s principals on the Pacific Board of Fire Underwriters … See also, Consolidated Tea Co. v. Bowers, 19 Fed. (2d) 382; and Malleable Iron Range Co. v. United States, 62 Ct. Cls. 425. Judgment will be entered under Rule 50.

Brown v. Commissioner

47 B.T.A. 139 · United States Board of Tax Appeals · Jun 16, 1942

The Second Circuit Court of Appeals in two cases, Seaside Improvement Co. v. Commissioner, supra, and Commissioner v. Appleby Estate, supra, and the Board in Henry A. … Burnet v. Houston, 283 U. S. 223 . Fourth Issue.

Brown v. Commissioner

11 B.T.A. 1203 · United States Board of Tax Appeals · May 8, 1928

Brown v. Crile

52 C.C.P.A. 1835 · Court of Customs and Patent Appeals · Sep 23, 1964

Gilbert R. Duran v. Denis McDonough

United States Court of Appeals for Veterans Claims · Jul 20, 2023

Brady v. Brown, 4 Vet.App. 203, 206 (1993). … Fanning v. Brown, 4 Vet.App. 225, 230 (1993). The Board found that Mr.

Nacoste v. Brown

6 Vet. App. 439 · United States Court of Appeals for Veterans Claims · May 20, 1994

Frazer v. Brown, 6 Vet.App. 19, 22 (1993). … See Ephraim v. Brown, 5 Vet.App. 549, 550 (1993); Calvert v. Brown, 5 Vet.App. 461 (1993).

Nix v. Brown

4 Vet. App. 462 · United States Court of Appeals for Veterans Claims · Apr 5, 1993

Gilbert v. Derwinski, 1 Vet.App. 49, 52-53 (1990). … It is further held that summary disposition is appropriate under Frankel v. Derwinski, 1 Vet.App. 23 (1990).

Mee v. Brown

4 Vet. App. 220 · United States Court of Appeals for Veterans Claims · Feb 19, 1993

Colvin v. Derwinski, 1 Vet.App. 171, 175 (1991); Paller v. Principi, 3 Vet.App. 535, 538-39 (1992). … The Board is required to identify findings crucial to its decision and to determine the credibility of the evidence. Gilbert v. Derwinski, 1 Vet.App. 49, 56-57 (1990).

Navarro v. Brown

9 Vet. App. 192 · United States Court of Appeals for Veterans Claims · Jun 24, 1996

In Davis v. … The Court held in Trammell v. Brown, 6 Vet.App. 181, 182-83 (1994), that the BVA must “promptly mail,” as required by section 7104(e), the decision to both the claimant and the claimant’s representative.

DeSousa v. Brown

4 Vet. App. 561 · United States Court of Appeals for Veterans Claims · Apr 19, 1993

Frankel v. Derwinski, 1 Vet.App. 23, 25-26 (1990). For the reasons set forth below, the Board’s decision will be vacated and the matter remanded for readjudication. I. … Quarles v. Derwinski, 3 Vet.App. 129, 141 (1992).

Burch v. Brown

6 Vet. App. 512 · United States Court of Appeals for Veterans Claims · Jun 8, 1994

FARLEY, Judge: This is an appeal from a June 15, 1993, decision of the Board of Veterans’ Appeals (Board or BVA) which denied appellant’s claims for entitlement to additional pension benefits for two children and to improved … See Frankel v. Derwinski, 1 Vet.App. 23 (1990). The BVA decision is clear, well reasoned, and comprehensive. Although appellant was granted legal custody of Jefferson A.

Newman v. Brown

5 Vet. App. 99 · United States Court of Appeals for Veterans Claims · May 12, 1993

.”); Brady v. Brown, 4 Vet.App. 203, 207 (1993); Thompson v. Derwinski, 1 Vet.App. 251, 253 (1991). B. … The Board will provide a new decision, complete with reasons or bases for its findings and conclusions. See 38 U.S.C.A. § 7104 (d)(1) (West 1991); Gilbert v. Derwinski, 1 Vet. App. 49 (1990). C.

Brown v. Commissioner

1 B.T.A. 446 · United States Board of Tax Appeals · Jan 30, 1925

Ball v. Brown

519 U.S. 1098 · United States Court of Appeals for Veterans Claims · Jan 21, 1997

Ventigan v. Brown

9 Vet. App. 34 · United States Court of Appeals for Veterans Claims · Mar 28, 1996

. § 7261 (b); Gabrielson v. Brown, 7 Vet.App. 36 (1994). … The Board’s determination is a finding of fact which this Court reviews under a “clearly erroneous” standard of review. Turner v. Brown, 6 Vet.App. 256, 258 (1994); Ashley v. Brown, 6 Vet.App. 52, 56 (1993); Gilbert v.

Boggs v. Brown

10 Vet. App. 320 · United States Court of Appeals for Veterans Claims · Jun 23, 1997

On May 1, 1997, the appellant, through counsel, filed a motion to compel the production of the Board of Veterans’ Appeals (Board or BVA) Certified List prior to the transmission of the Record on Appeal (ROA) under Rule 11 … Burrell v. Brown, 9 Vet.App. 265 (1996). Finally, should the appellant note discrepancies between the ROA and the certified list, the appellant can move to supplement to ROA.

King v. Brown

4 Vet. App. 519 · United States Court of Appeals for Veterans Claims · Apr 15, 1993

Colvin v. Derwinski, 1 Vet.App. 171, 174 (1991). … . § 5107 (a); see also Proscelle v. Derwinski, 2 Vet.App. 629, 632 (1992); Masors v. Derwinski, 2 Vet.App. 181, 186 (1992); Littke v. Derwinski, 1 Vet.App. 90, 91 (1990).