Case law

Stone v. Commissioner

32 T.C. 1021 · United States Tax Court · Jul 31, 1959

Helvering v. Winmill, 305 U.S. 79, 83 . … Doyle v. Mitchell Bros. Co., 247 U.S. 179 . And this is even more true where the entries are made by parties, over whom the taxpayer has no control.

Taylor v. United States

163 F. Supp. 652 · United States Court of Claims · Jul 16, 1958

Wales v. United States, 132 C. Cls. 765 ; Beamish v. United States, 130 C. Cls. 767 ; and Holliday v. United States, 128 C. Cls. 647 . … Furlong v. United States, 138 C. Cls. 843 (1957), and Rosnick v. United States, 132 C. Cls. 1 (1955). There is, however, nothing that would lead us to such a *130 conclusion.

Barbara Kinnard v. Department of Veterans Affairs

Merit Systems Protection Board · Apr 30, 2024

Brown v. Office of Personnel Management, 86 M.S.P.R. 417, ¶ 8 (2000). … Trinkl v. Merit Systems Protection Board, 727 F. App’x 1007, 1010 (Fed.

Burlington Venetian Blind Co. v. United States

1 Ct. Cust. 374 · Court of Customs and Patent Appeals · Mar 27, 1911

The board, on appeal, overruled the protest and sustained the assessment. … Stern et al v. United States (105 Fed. Rep., 937); Hiller et al v. United States (106 Fed. Rep. 73).

BELENZO

17 I. & N. Dec. 374 · Board of Immigration Appeals · Jul 1, 1981

Maguire, and Farb, Board Members. … BEFORE THE BOARD May 19, 1981 Bv: Milhollan, Chairman; Maniatia, and Maguire, Board Members Following the Board's denial on.

In re Allatt

121 F.2d 545 · Court of Customs and Patent Appeals · Jul 3, 1941

Appellant, proceeding under Patent Office rule 42, elected to prosecute the claims in group I, retaining those in group II for the purpose of appeal to the board. … The Supreme Court of the United States in its decision in the case of Lincoln Engineering Co. v. Stewart-Warner Corp., 303 U.

Baker v. Derwinski

2 Vet. App. 315 · United States Court of Appeals for Veterans Claims · Apr 27, 1992

Green v. Derwinski, 1 Vet.App. 121, 124 (1991); see Wilson v. Derwinski, 2 Vet.App. 16, 21 (1991); Parker v. Derwinski, 1 Vet.App. 522, 526 (1991); Moore v. Derwinski, 1 Vet.App. 401, 405 (1991); EF v. … See Fletcher v.

Stanley v. Commissioner

81 T.C. 634 · United States Tax Court · Sep 26, 1983

Brown v. Commissioner, 51 T.C. 116, 119 (1968), and cases cited therein. … Brown v. Commissioner, 51 T.C. at 119 . This must be determined under a uniform Federal standard. Stanley v. Commissioner, 45 T.C. 555, 562 (1966).

Lockheed Martin Aeronautics Company

Armed Services Board of Contract Appeals · Oct 26, 2021

Micro Motion Inc. v. Kane Steel Co., 894 F.2d 1318, 1322 (Fed. Cir. 1990) (citing Hickman v. Taylor, 329 U.S. 495, 507 (1947)). … Sentis Grp., Inc. v. Shell Oil Co., 763 F.3d 919, 926 (8th Cir. 2014). In addition to relevance, discovery can be limited by proportionality.

Mattor v. Coolegem

530 F.2d 1391 · Court of Customs and Patent Appeals · Mar 18, 1976

As we stated in Koval v. … See Land v. Regan, 342 F.2d 92 , 52 CCPA 1048, 144 U.S.P.Q. 661 (1965).

Bielec v. United States

456 F.2d 690 · United States Court of Claims · Mar 17, 1972

Harris v. United States, 153 Ct. Cl. 425 (1961). … See Ganse v. United States, 180 Ct. Cl. 183, 186 , 376 F. 2d 900 (1967); Price v. United States, 112 Ct. Cl. 198, 200 , 80 F. Supp. 542, 543 (1948); Coleman, v. United States, 100 Ct. Cl. 41 (1943); Dvorkin v.

DeWitt v. United States

204 Ct. Cl. 274 · United States Court of Claims · Apr 17, 1974

II In Commissioner v. … Fox, supra; and Apt v.

In re Derleth

118 F.2d 566 · Court of Customs and Patent Appeals · Mar 31, 1941

Q. 284; Walker v. Coe, 24 U. S. P. Q. 51; Ex parte Rodgers, 26 U. S. P. … Q. 316 (all being decisions of the Board of Appeals of the United States Patent Office), and upon the case of Walker v. Doe, 24 U. S. P. Q. 51, a decision of the Supreme Court of the District of Columbia.

Tatelbaum ex rel. Creditors of A. Hoen & Co. v. United States

33 Cont. Cas. Fed. 74,502 · United States Court of Claims · Jul 10, 1986

The Board’s findings of fact are presumptively correct. Arundel Corp. v. United States, 207 Ct.Cl. 84, 99 , 515 F.2d 1116, 1124 (1975). … Plaintiff carries a heavy burden in seeking to set aside factual determinations made by a Board. Donald M. Drake Co. v. United States, 194 Ct.Cl. 549, 553 , 439 F.2d 169, 171 (1971).

Luster Products, Inc. v. John M. Van Zandt d/b/a Vanza USA

Trademark Trial and Appeal Board · Nov 28, 2012

In Pioneer Investment Services Co. v. Brunswick Associates L.P., 507 U.S. 380 (1993), as discussed by the Board in Pumpkin, Ltd. v. … See Pumpkin, Ltd. v.

Vander Hoek v. Commissioner

51 T.C. 203 · United States Tax Court · Oct 29, 1968

Wood County Telephone Co., supra; Nachman v. Commissioner, 191 F. 2d 934 (C.A. 5, 1951), affirming 12 T.C. 1204 (1949); Kimble v. Stuart, an unreported case (D. … Ariz. 1955, 48 A.F.T.R. 1919 , 55-2 U.S.T.C. par. 9764); V. P. Shufflebarger, 24 T.C. 980 (1955); see sec. 1.167(a)-3, Income Tax Regs; Rev. Rul. 65-228, 1965-2 C.B.43. One final note.

In Re Langmuir

62 F.2d 93 · Court of Customs and Patent Appeals · Dec 19, 1932

C. 211, Union Switch & Signal Co. v. Kodel Electric & Mfg. Co. (C. C. A.) 55 F.(2d) 173 , and In re Marshall, 54 F.(2d) 421, 423 , 19 C. C. P. … The decision of the Board of Appeals is affirmed. Affirmed.

Appeal of Stoddard

3 B.T.A. 79 · United States Board of Tax Appeals · Nov 20, 1925

Baltzell v. Mitchell, 3 Fed. (2d) 428; Appeal of Brown & Ives, Trustees, 2 B. T. A. 936.

American Federal Bank, FSB v. United States

58 Fed. Cl. 429 · United States Court of Federal Claims · Nov 7, 2003

Auld Co. v. … In La Van v.

Hawaiian Independent Refinery v. United States

460 F. Supp. 1249 · United States Customs Court · Nov 6, 1978

Such determinations by the Board are judicially reviewable at the request of the parties affected to determine their reasonableness and consonance with the purposes of the Act. See Armco Steel Corp. v. … [Armco Steel Corp. v.