Case law

Tumbarello v. United States

18 Cl. Ct. 230 · United States Court of Claims · Sep 19, 1989

The vow of poverty does not in and of itself establish that the taxpayer is performing secular duties as an agent of a religious order. … Clearly plaintiff earned income in an individual capacity from his employers, the New York Times and the New York News.

Yuchi (Euchee) Tribe of Indians v. United States

145 F. Supp. 206 · United States Court of Claims · Oct 2, 1956

It is our opinion that in these conclusions the Commission was clearly right. … Their kinds of government approach the qualified monarchy.

Colorado State Bank of Walsh v. United States

18 Cl. Ct. 611 · United States Court of Claims · Oct 5, 1989

The document is an inventory that does not qualify as an independent appraisal by a qualified appraiser selected by the lender. … County supervisor Wysock clearly could not and did not “evaluate” a complete application. The Bank was responsible to see that all requirements for making the loan were satisfied.

Kistler Instrumente AG v. United States

628 F.2d 1303 · United States Court of Claims · Jun 18, 1980

Instead, the record establishes that the earliest KIC literature bears a date of January 1960. … Because the resistance wire transducers are fed with an alternating current for excitation purposes, they are almost immune to this type of problem.

Nolte v. United States

177 Ct. Cl. 1069 · United States Court of Claims · Dec 16, 1966

Clearly the statute speaks to the ratings in effect at the time of the *1074 final examination, rather than when the disability is first diagnosed. … Bureau of Medicine and Surgery, dated March 21, 1962, and was ad *1082 vised by the Board for Correction of Naval Becords that a preliminary examination of his Naval record and a review of the material he submitted failed to establish

Church of Spiritual Technology v. United States

26 Cl. Ct. 713 · United States Court of Claims · Jun 29, 1992

The IRS denied CST’s application because the organization failed to establish that it was operated exclusively for exempt purposes. … HCO Policy Letter of 20 April 1969 states that due to the “current advent of Sea Org expansion and the recent establishment of an AO-SH [Advanced Organizations-Saint Hill],” the following “firm policy,” inter alia, is established

Sea-Land Service, Inc. v. United States

493 F.2d 1357 · United States Court of Claims · Mar 20, 1974

Article 7 (c) of the contract provides in pertinent part: * * * Based upon the survey report there shall be established a listing of in-class work necessary on the Ex *73 change Ship which is not to be performed prior to … Courts have not refused to qualify the apparent absolutes of a statutory provision when the harsh and inflexible consequences of literalism would frustrate the patent purpose of the whole act.

Drexel Heritage Furnishings, Inc. v. United States

32 Cont. Cas. Fed. 73,203 · United States Court of Claims · Dec 21, 1984

Designs and styles referenced herein are given as guidelines only to aid in establishing a base line for the type of furniture solicited.” (Emphasis added.) … The record clearly shows that GSA would accept cherry, and, for that matter within reason, other kinds of wood.

Chicago & North Western Railway Co. v. United States

124 F. Supp. 359 · United States Court of Claims · Oct 5, 1954

The facts clearly establish that the scrap was to be put to a predominantly civil use. … It is established that these tabulations represent shipments made by North Western Steel and that the consignees are its regular customers.

Grace Line Inc. v. United States

155 Ct. Cl. 482 · United States Court of Claims · Nov 1, 1961

Law 6207 is entitled an act “Establishing The National Coastwise Service” and Article 6 thereof provides: Article 6. … The context of Section 1 above quoted clearly indicates that “and” (underlined) is used disjunctively for “or” and not conjunctively.

E. I. Du Pont de Nemours & Co. v. United States

471 F.2d 1211 · United States Court of Claims · Jan 18, 1973

If a transaction does not qualify as a “sale or exchange” for those purposes, it caimot (according to the defendant) be a “transfer” of “property” “in exchange” under section 351. … Commissioner, 341 F. 2d 466 (C.A. 6, 1965), which can be read as casting doubt, without referring to that ease, on the Dunoon holding, but these remarks were clearly and expressly obiter, at most, since the transferor’s liability

Wilbraham Academy v. United States

143 Ct. Cl. 936 · United States Court of Claims · Oct 31, 1958

Stevens was Headmaster of the Academy in 1945 when negotiations were begun with the Veterans Administration concerning tuition and registration fees for students who were veterans qualified for benefits under provisions of … The evidence establishes that (1) the school could have been paid total tuition of $500.00 per student if binding agreements had been negotiated or if the school authorities had taken appropriate action to increase the tuition

Pacific Far East Line, Inc. v. The United States

394 F.2d 990 · United States Court of Claims · May 10, 1968

Since the above case is deemed to clearly establish that one may recover for an unreasonable exercise of discretion, it will be necessary to determine the actual damages resulting from MARAD’s change in the accounting procedure … Clearly, from PFEL’s point of view the economic value of these voyages is lessened by exclusion.

Weeks Dredging & Contracting, Inc. v. United States

33 Cont. Cas. Fed. 74,614 · United States Court of Claims · Sep 26, 1986

Kondner’s testimony and notes clearly and irrefutably establishes that the telephone conversation in issue took place on August 25, 1986, four days after plaintiff rested its case, at which time Mr. … Clearly, the case at bar does not raise the Sixth Amendment question presented in Geders .

Costner v. United States

665 F.2d 1016 · United States Court of Claims · Nov 18, 1981

This is conclusively established by the fact that title 5 has its own definition, the one in contention here. … Assignment orders, for example, though they were from the Air Force, clearly indicate that plaintiff was considered an employee of RCA; which was under contract to the Air Force.

Bradley v. United States

26 Cl. Ct. 699 · United States Court of Claims · Jun 26, 1992

At the time this linkage was established, the TA-2 rate was the highest paid at ABN. … The court characterized as “heavy” the burden of a challenger to show that an agency’s wage setting decision “was arbitrary or clearly wrong.” In Adams v.

Engle Investors v. United States

21 Cl. Ct. 543 · United States Court of Claims · Nov 27, 1989

Both parties provide affidavits and/or declarations that establish quite clearly that there is a dispute about a material issue of fact, i.e., the reasonableness of the resale price. … As is obvious from the above discussion, the matter is clearly not one for summary judgment. It is a matter for trial.

Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United States

379 F.2d 569 · United States Court of Claims · Jun 9, 1967

firmly established. … Brown-Forman had years of experience in the whiskey business and was well qualified to make this judgment.

Neely v. United States

613 F.2d 802 · United States Court of Claims · Jan 23, 1980

the financial circumstances of the deceased employee’s family, "would usually, but not always, approve payment of an amount equivalent to the wage dividend the employee would have received if he had lived and otherwise qualified … It is well established that all elements of section 2039 must be present before the value of any payments may be included in the decedent’s gross estate. Kramer v. United States, 186 Ct.

Allstate Insurance v. United States

530 F.2d 378 · United States Court of Claims · Feb 18, 1976

which *4 Allstate either paid or reimbursed included the items listed in the margin. 2 Allstate’s moving expense policy was adopted for various business reasons, including Allstate’s desire to have at all times the most qualified … And as we clearly demonstrated herein, supra, the presence or absence of notice was the critical distinguishing factor in the Humble cases.