Case law

Kerrigan Iron Works, Inc. v. Commissioner

17 T.C. 566 · United States Tax Court · Sep 28, 1951

Harris v. Lemming-Harris Agricultural Works, 43 S. W. 869 . Under these circumstances, the action of petitioner’s board of directors in fixing Kerrigan’s salary is without significance. … Fitzgerald Construction Co. v. Fitzgerald, 137 U. S. 98, 111 ; Church v. Harnit, 35 F. 2d 499 .

06-24 779

Board of Veterans' Appeals · Aug 31, 2011

See Bernard v. Brown, 4 Vet. App. 384 (1993). Service connection may be granted for disability resulting from disease or injury incurred in or aggravated by service. 38 U.S.C.A. § 1110; 38 C.F.R. § 3.303. … Cohen v. Brown, 10 Vet. App. 128, 137 (1997). The Veteran was discharged from active duty in February 1971, after approximately six weeks of service, due to mental and physical deficiency.

Teague v. Commissioner

32 B.T.A. 641 · United States Board of Tax Appeals · May 17, 1935

to state expressly what the court *644 held in American Equitable Assurance Co. of New York v. … Helver ing, 68 Fed. (2d) 46, namely, to suspend the statute during the pendency of a proceeding before the Board, notwithstanding that the Board should ultimately be held to be without jurisdiction.

Kramer Trenton Co. v. Carl O. Walcutt, Dba the Winterizer Company

408 F.2d 479 · Court of Customs and Patent Appeals · Apr 3, 1969

In its opinion the board noted certain testimony of appellant-opposer’s witness that the marks were used on competitive goods. … Shoe Corp. of America v. Juvenile Shoe Corp. of America, 266 F.2d 793 , 46 CCPA 868, (1959) ; Lever Brothers Co. v. Riodela Chemical Co., 41 F.2d 408 , 17 CCPA 1272 (1930) ; The School Mfg. Co., Inc. v.

NAULU

19 I. & N. Dec. 351 · Board of Immigration Appeals · Jul 1, 1985

Santiago v. INS, 526 F.2d 488 (9th Cir. 1975), cert. denied, 425 U.S. 971 (1976). … See Reyes-Mendoza v. INS, 774 F.2d 1364 (9th Cir. 1985).

J

8 I. & N. Dec. 78 · Board of Immigration Appeals · Jul 1, 1959

In support of his arguments against expatriation, counsel cites as controlling precedents Perez v. Browne% 686 U.B. 44 (l988) ; Trap v. Dulles, 356 U.S. 36 (1958); and Nisltikau4 v. Dulles, 356 U.S. 129 (1958). … Landon, 350 U.S. 920 (1955); Nishikawa v. Dulles, 356 U.S. 129; Trop v. Dulles, 356 U.S. 86; and Perez v. Brownell, 356 U.S. 44, the latter three having been decided on March 31, 1958.

Emery v. United States

28 Cust. Ct. 303 · United States Customs Court · Jun 11, 1952

or planks were put together, and that tongues and grooves were put on the ends of some of the boards or planks as well as on the edges. … The distinction is perhaps best demonstrated when the situation which obtained in the case of Pan American Airways, Inc. v. United States, 16 Cust. Ct. 134 , C.

United States v. Jaehne

8 Ct. Cust. 307 · Court of Customs and Patent Appeals · Mar 6, 1918

was taken by tbe Government before tbe board within tbe two months next succeeding. … The present question is analogous to that presented to this court in the case of United States v. Rothschild & Co. ( 3 Ct. Cust. Appls., 251 ; T.

M-S-I

29 I. & N. Dec. 61 · Board of Immigration Appeals · Mar 27, 2025

Sanchez Amador v. Garland, 30 F.4th 529, 534 (5th Cir. 2022). … See Tamara-Gomez v. Gonzales, 447 F.3d 343, 351 (5th Cir. 2006); see also Tabora Gutierrez v. Garland, 12 F.4th 496, 504 (5th Cir. 2021).

United States v. Zito

3 Ct. Cust. 209 · Court of Customs and Patent Appeals · May 8, 1912

In United States v. Shalius (2 Ct. Cust.'Appls., 332; T. D. 32074) we discussed fully the principles of law applying to such cases. … As thus modified the judgment of the board is affirmed.

Application of Richard E. Warner and Virginia Ann Warner

379 F.2d 1011 · Court of Customs and Patent Appeals · Jun 29, 1967

Justice Clark in United States v. … Compare Swofford v. B & W, Inc., 251 F.Supp. 811 (S.D.Tex.1966). See also Railex Corp. v. Joseph Guss & Sons, 256 F.Supp. 994 at fn. 1 (D.D.C.1966). .

Kraus v. Commissioner

59 T.C. 681 · United States Tax Court · Feb 22, 1973

V. D. … Knetsch v. United States, 364 U.S. 361 (1960); Griffiths v. Commissioner, 308 U.S. 355 (1939); Gregory v. Helvering, 293 U.S. 465 (1935).

United States v. Bernard

4 Ct. Cust. 403 · Court of Customs and Patent Appeals · Oct 24, 1913

The decision of the board is brief and recites: From tlie testimony in this case we.do not think the merchandise is decorated china as provided for in paragraph 93 and construed by the board and the courts. … The decision is in accord with previous decisions of the board and of the courts, and it seems unnecessary to reiterate the reasoning so frequently declared upon the subject bjr those authorities. See Richard & Co. v.

United States v. American Thermo-Ware Co.

4 Ct. Cust. 21 · Court of Customs and Patent Appeals · Feb 18, 1913

Fenton v. United States ( 1 Ct. Cust. Appls., 529 ; T. D. 31546); United States v. Dudley ( 174 U. S., 670 ). … The decision of the Board of General Appraisers is affirmed.

Beneficial Corp. v. United States

9 Cl. Ct. 119 · United States Court of Claims · Nov 4, 1985

In support of its contention, plaintiff cites Brown v. … In Brown v. Helvering, the taxpayer was the general agent of several fire insurance companies and received certain commissions on the policies written each year.

International Watchman, Inc.

Trademark Trial and Appeal Board · Nov 30, 2021

Athletic Ass’n v. … Marine Corps v. Peter J.

191209-48557

Board of Veterans' Appeals · Aug 31, 2020

Rucker v. Brown, 10 Vet. App. 67, 74 (1997). … See Hernandez-Toyens v. West, 11 Vet. App. 379, 383 (1998); Gabrielson v. Brown, 7 Vet. App. 36, 40 (1994). The Board has considered the lay statements of the Veteran regarding tinnitus.

Surgical Supply Importing Co. v. United States

3 Ct. Cust. 112 · Court of Customs and Patent Appeals · Mar 26, 1912

See Stern v. United States (123 Fed. Rep., 192), United States v. Bernhard (150 Fed. Rep., 375). … If a review was desired by the Government of the action of the board on this question, an appeal should have been taken on its behalf. United States v. Lies ( 170 U. S., 628 ).

In Re Reeves

62 F.2d 199 · Court of Customs and Patent Appeals · Dec 27, 1932

Guthrie v. Curlett et al., supra, and Flint v. Leonard, supra. It was said in Guthrie v. … The decision of the Board of Appeals is affirmed. Affirmed.

Davis v. United States

181 Ct. Cl. 1095 · United States Court of Claims · Dec 15, 1967

Watson v. United States, 152 Ct. Cl. 273 (1961). Plaintiff’s sincerity in the effort to be returned to active duty is unchallenged. … (The relevance of this comment rests upon the relation to this case of the court’s decision in Beckham v. United States, 179 Ct. Cl. 539 , 375 F. 2d 782 (1967). Finding 11(c). Finding 3(d). Finding 5.