Case law

United States v. Heriberto Ruiz, A/K/A Echeverry, Jorge Marisio-Gonzalez and Valentin Montero

987 F.2d 243 · Court of Appeals for the Fifth Circuit · Mar 22, 1993

Its ruling, however, when considered in context, clearly reflects that it applied the appropriate legal standard in making the required findings. Those findings are amply supported by the evidence. … Ruiz questioned Moreno at length about alleged inconsistencies between his testimony at trial and his testimony before the grand jury, and was able to establish that Moreno believed that he was immune from prosecution for

Equitable Equipment Co. v. Hardy

558 F.2d 1192 · Court of Appeals for the Fifth Circuit · Sep 9, 1977

This employer was clearly aware of the employee’s existing condition. It appears from the record that Mr. … Section 44 of the Act, 33 U.S.C. § 944 , establishes a special fund to be held in trust by the Treasurer of the United States and administered by the Secretary.

Don H. McGuire v. Emmett Julius Davis

437 F.2d 570 · Court of Appeals for the Fifth Circuit · Mar 1, 1971

McGuire's spine, she responded in a manner that clearly indicated to the physician that she was experiencing pain. … The emphasized language was qualified by the phrase “under the instructions which I give you in this charge.”

United States v. Rey Guerrero-Navarro

Court of Appeals for the Fifth Circuit · Dec 16, 2013

The district court concluded that the aforementioned Washington state offense qualifies as a crime of violence under USSG § 4B1.2(a). … Consider prohibitions on arson or vandalism: clearly legislators must protect many kinds of structures from these crimes.

M. S. Stevens and Wife, Margurette Stevens v. United States

302 F.2d 158 · Court of Appeals for the Fifth Circuit · Apr 25, 1962

Only those similar to the model dance hall can qualify for the exemption, as it is written. … The Government argues that The RoundUp could not qualify as a “dance hall” within the meaning of the exclusionary clause unless its sales of refreshments were “merely incidental.”

BMC Software, Inc. v. Commissioner

780 F.3d 669 · Court of Appeals for the Fifth Circuit · Mar 13, 2015

To prevent such abuse, § 482 grants the Commissioner authority to adjust a corporation’s transfer prices if he determines that the adjustment is necessary to “clearly reflect the income” of the related parties. § 482. … The tax court determined that “the accounts receivable qualify as indebtedness during the testing period because [BMC] and [the Commissioner] agreed that they were established” during the testing period, albeit retroactively

Taylor v. HD and Associates

45 F.4th 833 · Court of Appeals for the Fifth Circuit · Aug 16, 2022

Granting summary judgment to HDA, the district court ruled that the technicians and HDA were not covered by the FLSA, and that even if they were covered, the technicians qualified for the bona fide commission exemption … Although receiving more work orders was not guaranteed, it was clearly incentivized by the payment structure.

Nazareth Gates v. John Collier, Superintendent of the Mississippi State Penitentiary

616 F.2d 1268 · Court of Appeals for the Fifth Circuit · May 14, 1980

of Government officials must be kept clearly in mind. … concede in their brief that this principle of law is well established.

EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, Plaintiff-Appellant, v. MISSISSIPPI STATE TAX COMMISSION, Defendant-Appellee

873 F.2d 97 · Court of Appeals for the Fifth Circuit · May 22, 1989

To qualify under the BFOQ exception to the ADEA, an employer must show: (1) The job qualifications invoked to justify the age discrimination must be reasonably necessary to the normal operation of the particular business, … To satisfy the first prong of the Tamia-mi test, the district court found: “that the MSTC has clearly established that physical stamina and the ability to withstand the stressful working conditions are essential to the safe

Vadie v. Mississippi State University

218 F.3d 365 · Court of Appeals for the Fifth Circuit · Jul 5, 2000

The faculty stated clearly that it did not want Dr. Vadie in the chemical engineering program and that his presence would be “highly counterproductive.” … Zappi, who had no teaching experience, was not qualified for the 1995 position and was certainly no match for Dr. Vadie’s own record of success in research and teaching.

United States v. Elias Gomez Rivera

898 F.2d 442 · Court of Appeals for the Fifth Circuit · Apr 3, 1990

On the record before us, we cannot agree with the government that the facts established that Rivera made an agreement with anyone other than Perez to distribute heroin from the house located at 212 East Pafford Street, or … because Rivera did distribute heroin for Perez at 212 East Pafford along with other co-defendants, and because Rivera was aware that the residence was used for the purpose of distributing heroin, he *447 therefore did not qualify

Federal Deposit Insurance v. Sumner Financial Corp.

602 F.2d 670 · Court of Appeals for the Fifth Circuit · Sep 4, 1979

effectively read out of this statute: if agency jurisdiction were available, § 1345 would give jurisdiction over any suit brought by FDIC and § 1346 would give jurisdiction over any suit brought against FDIC, assuming sovereign immunity … While it was of course well-established in 1935 that the federal courts could constitutionally exercise arising under jurisdiction over suits brought by or against federal corporations, see Osborn v.

Securities Investor Protection Corp. v. Wise

750 F.2d 464 · Court of Appeals for the Fifth Circuit · Jan 17, 1985

Wise’s Status as Customer Congress established SIPC in 1970 as a nonprofit membership corporation to protect customers who had deposited cash or securities with failing broker-dealers. … “Clearly Stalvey had access to the bonds through presentation of the proper safekeeping receipt.

United States v. Marrian Kolesar and Andrew Kolesar, Her Husband

313 F.2d 835 · Court of Appeals for the Fifth Circuit · Feb 27, 1963

If, as the Rules clearly contemplate a party may be compelled to go through the various steps of discovery and pretrial conferences, 18 then it is simply a *840 question whether in the particular circumstances of a specific … Except to urge that this particular section makes doubly clear that taxability of items of costs is controlled by statute, the Government does not emphasize any special immunity of the Government as to costs.

Chemline, Inc. v. City of Grand Prairie

364 F.2d 721 · Court of Appeals for the Fifth Circuit · Jul 6, 1966

The definition of obscenity in Roth, as thus qualified, has *727 been consistently followed in every obscenity case thereafter decided by the Supreme Court. See Bantam Books, Inc. v. … On the contrary, that opinion clearly indicated that what it referred to as “patent offensiveness” was already included in the Roth definition.

James H. Rutter and Marie R. Rutter v. Commissioner of Internal Revenue

853 F.2d 1267 · Court of Appeals for the Fifth Circuit · Sep 7, 1988

Appellants claim that at trial they presented evidence that established valid reasons for Rutter Rex’s no-dividend policy during 1976-1979. … We conclude that the Tax Court’s findings regarding reasonable compensation are not clearly erroneous.

Kaneb Energy Company v. Federal Energy Regulatory Commission

814 F.2d 1083 · Court of Appeals for the Fifth Circuit · Apr 21, 1987

Before charging the section 102 price, a producer must file an application with the responsible state agency for a determination that the gas qualifies under section 102. 18 C.F.R. § 273.202 (1986). … Nevertheless, it appears that Moran Exploration was a sufficiently large company that it could, and should, have established some system of supervision or management controls to insure that the required filings would be made

Duffie v. United States

600 F.3d 362 · Court of Appeals for the Fifth Circuit · Mar 10, 2010

independent reasons for disallowing the partnership’s deductions, there was “no way to determine, without additional superfluous litigation, whether the taxpayer’s underpayment is ‘attributable to’ a reason that also qualifies … To overcome sovereign immunity in a tax refund action, a taxpayer must file a refund claim with the IRS within the time limits established by the Internal Revenue Code. United States v. Dalm, 494 U.S. 596, 602 (1990).

Commonwealth National Bank of Dallas, Cross v. United States of America, Cross

665 F.2d 743 · Court of Appeals for the Fifth Circuit · Jan 15, 1982

It would frustrate this purpose needlessly to imply a condition limiting the application of the section to those nominally charged with controlling disbursements of a corporate employer, thus immunizing those who, through … The jury verdicts that Commonwealth and Pittman were responsible persons are clearly supported by the evidence.

In the Matter of Earl Sims, Jr., Debtor. Subway Equipment Leasing Corporation, Subway Restaurants, Inc., and Subway Sandwich Shops, Inc., Appellants-Cross-Appellees v. Earl Sims, Jr., Appellee-Cross-Appellant. In the Matter of Dorothy Sims, Debtor. Subway Equipment Leasing Corporation, Subway Restaurants, Inc., and Subway Sandwich Shops, Inc., Appellants-Cross-Appellees v. Dorothy Sims, Appellee-Cross-Appellant

994 F.2d 210 · Court of Appeals for the Fifth Circuit · Jun 21, 1993

The court held that the husband and wife, as joint payees, qualified as separate entities for § 303(b)(1) purposes. Id. at 808. But, it noted that each entity must be the holder of a claim. Id. … We adopt that objective standard, as well as the Eighth Circuit's methodology for applying it, which includes a clearly erroneous standard of review: 47 [T]he petitioning creditor must establish a prima facie case that no