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 .

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.

200113-69276

Board of Veterans' Appeals · Jun 16, 2020

App. 465, 470 (1994) and Grottveit v. Brown, 5 Vet. App. 91, 93 (1993). … See Jones v. Brown, 7 Vet. App. 134, 137-138 (1994).

Miller v. United States

19 Ct. Cl. 338 · United States Court of Claims · Apr 7, 1884

(Mimmack v. The United States, 97 U. S., 426 .) … (Blake v. United States, 103 U. S., 237 .)

Anthony v. Commissioner

66 T.C. 367 · United States Tax Court · May 27, 1976

Speaking of the decisions of the Board of Tax Appeals, the Supreme Court explained in Old Colony Tr. Co. v. … Both the House Ways and Means and the Senate Finance Committees indicated that “Under the new appellate procedure from the board * * * the jurisdiction of the board in tax matters is similar to that heretofore held by the

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.

14-31 839

Board of Veterans' Appeals · May 31, 2018

Id.; see also Caluza v. Brown, 7 Vet. App. 498, 506 (1995) aff’d, 78 F.3d 604 (Fed. Cir. 1996). … Allen v. Brown, 7 Vet. App. 439, 448 (1995) (en banc).

Wear v. Commissioner

26 B.T.A. 682 · United States Board of Tax Appeals · Jul 20, 1932

That case was based on established rulings of the Federal courts and has been approvingly cited by the Board in subsequent cases. It stands as the considered judgment of the Board. See Marry M. Lee, Executor, 18 B. T. … Hancy, supra; Chase National Bank v. United States, 278 U. S. 327 . Pennsylvania Co., etc. v. Lederer, supra; Fidelity Philadelphia Trust Co. v. McCaughn, 34 Fed. (2d) 600. Decision will he entered for the respondent.

Lewisville Inv. Co. v. Commissioner

56 T.C. 770 · United States Tax Court · Jul 15, 1971

Brown. Hollis Clement_ 5,000 Name Amount Roland L. Walker_. $10, 000 Walter A. Clement. 5,000 George L. … Leland was not on the board of directors of any of these corporations.

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). .

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.

United States v. Glück & Sons

8 Ct. Cust. 11 · Court of Customs and Patent Appeals · Apr 11, 1917

United States v. Von Oefele ( 4 Ct. Cust. Appls., 284 ; T. D. 33492). ■ The paragraphs directly involved are 356, upon which the Government relies, and 167 and 360, under which the board held the mer•chandise dutiable. … Without in any way departing from the rule of Hensel v.

Wetmore v. Miller

477 F.2d 960 · Court of Customs and Patent Appeals · May 17, 1973

See Rieser v. Williams, 255 F.2d 419 , 45 CCPA 953 (1958); Stalego v. Heymes, 263 F.2d 334 , 46 CCPA 772 (1959). … The decision of the board is affirmed as to count 2.

Grasselli v. Dewing

534 F.2d 306 · Court of Customs and Patent Appeals · May 6, 1976

as a whole, citing Patterson v. … As we recognized in Young v.

Matula v. Commissioner

40 T.C. 914 · United States Tax Court · Sep 3, 1963

Petitioner s reliance on Commissioner v. Heininger, 320 U.S. 467 (1943); Deputy v. du Pont, 308 U.S. 488 (1939); Welch v. Helvering, 290 U.S. 111 (1933); and Kornhauser v. … Commissioner v.

08-31 010

Board of Veterans' Appeals · Feb 29, 2016

Caffery v. Brown, 6 Vet. App. 377 (1995); see also VAOPGCPREC 11-95 (1995). Given the foregoing, a new examination should be scheduled to evaluate the current severity of the Veteran's service-connected PTSD. … See Palczewski v. Nicholson, 21 Vet. App. 174, 181-82 (2007); Snuffer v. Gober, 10 Vet. App. 400, 403 (1997).

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.

10-01 167

Board of Veterans' Appeals · Oct 31, 2012

See Carpenter v. Brown, 8 Vet. App. 240, 242 (1995); see also Richard v. Brown, 9 Vet. … See Fenderson v. West, 12 Vet. App. 119 (1999); Hart v. Mansfield, 21 Vet. App. 505 (2007). VA must also consider all favorable lay evidence of record. 38 USCA § 5107(b); Caluza v. Brown, 7 Vet. App. 498 (1995).