Case law

Fehlhaber Corp. v. United States

151 F. Supp. 817 · United States Court of Claims · Jun 5, 1957

(b) “The specifications clearly state that piles shall not be driven less than 40 feet. … The administrative findings of fact and decisions are contrary to the overwhelming weight of the evidence in this case, which clearly establishes that plaintiff encountered subsurface conditions at Pier 1-N, materially and

Louisville Stone of Liberty, Ky., Inc. v. United States

376 F.2d 314 · United States Court of Claims · Apr 14, 1967

The partnership enterprise was the outgrowth of a single retail store established by the father, Max Shapira, at New Haven, Kentucky, in 1905. … The other partners believed that Gary was best qualified to make this decision. They had great confidence in Gary’s judgments.

Lewis C. McCarty Jr. v. The United States

437 F.2d 961 · United States Court of Claims · Feb 19, 1971

Where responsibility is not established the issue of willfulness becomes moot. So the issue of responsibility is for first determination. … The court's opinion treats that agreement as if, by itself, it covered plaintiff, immunized him, and was made for his benefit.

Wilco Floor Service, Inc. v. United States

197 Ct. Cl. 902 · United States Court of Claims · Mar 17, 1972

All of these circumstances clearly add up to a breach of the contracts. … Despite the relatively small sums involved in the February 1 agreement and July 22 contract, the record reflects that this was an important program (findings 24, 34 and 73), undertaken by qualified persons (findings 51, 52

Davis v. United States

152 Ct. Cl. 805 · United States Court of Claims · Mar 1, 1961

Morford’s advice was directed to plaintiff’s tax problems, and in order to qualify for a deduction, we think the attorneys’ fees must be directly and only connected with the taxpayer’s estate. … Halliwell, 131 F. 2d 642 (1942), cert, denied 319 U.S. 741 , the increment in value was clearly taxable gain.

Town of Kure Beach v. United States

168 Ct. Cl. 597 · United States Court of Claims · Dec 11, 1964

contained in this Act shall be construed as an inference of liability on the part of the United States * * The court noted the latter provision specifically and said that it, “coupled with the legislative history, indicates clearly … Wah Chang held a lease on part of a New York pier, on which it established a plant for processing and refining tungsten ore.

F. H. McGraw & Co. v. United States

130 F. Supp. 394 · United States Court of Claims · Apr 5, 1955

We had no objection to discussing the claims contained in the aforesaid Notice of Claim in whatever manner you preferred, but it was clearly understood at our conference, and it should be clearly understood today, that we … The rates of wages in the specifications are listed as “minimum” wages and there was no guarantee, either expressed or implied, that you could procure qualified laborers and mechanics at these rates.

Davis v. United States

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

Social integration is one of the best evidences of mental health and reflects the ability to establish (together with the desire to establish) healthy and effective interpersonal relationships. … Comparison of the standards with those symptoms or signs of impairment presented by petitioner clearly and unequivocably do not meet the standards for a rating of SO per cent.

Waring v. United States

127 Ct. Cl. 336 · United States Court of Claims · Jan 5, 1954

Defendant argues, however, (1) that the long-established administrative interpretation of the statute is entitled to great weight and is not to be overturned unless clearly wrong, (2) that the proceedings of a retiring board … For the next few days plaintiff suffered fleeting vertigo and at times could not see clearly out of the corners of his eyes.

California and Hawaiian Sugar Refining Corporation, Limited v. The United States

311 F.2d 235 · United States Court of Claims · Dec 5, 1962

For taxable years beginning on or after that date, plaintiff and other cooperatives similarly situated became subject to the qualified system of federal income taxation established by Section 101(12) of the Internal Revenue … It was not the "return of capital," but the return of an expense item. 30 This distinction is clearly drawn by the Supreme Court in Burnet v.

Prairie Band of Potawatomi Indians v. United States

165 F. Supp. 139 · United States Court of Claims · Jul 16, 1958

The explanation, Hearings, Second Deficiency Appropriation Bill 1928, 70th Cong., 1st Sess., 317, shows clearly that this was an appropriation to disburse the balance of the $447,339 mentioned in 38 Statutes. … He had a right to use parcels of the lands thus held by the nation, subject to such rules as its governing authority might prescribe; but that right neither prevented nor qualified the legal power of that authority to cede

Waterman, Largen & Co., Inc. v. The United States

419 F.2d 845 · United States Court of Claims · Nov 14, 1969

Brown, a qualified CPA, so treated them on the plaintiff's books and tax returns. He testified he would treat an inventory loss as an ordinary loss. He was asked (R 181): 63 Q Why did you treat this loss differently? … See also, Troxell and Noall, Judicial Erosion of the Concept of Securities as Capital Assets, 19 Tax Law Review 185, 204 (1964) and authority cited. 75 These cases, like the one at bar, clearly fall outside all the statutory

Milmark Services, Inc. v. United States

30 Cont. Cas. Fed. 70,972 · United States Court of Claims · Mar 23, 1983

The basis for Milmark’s contention that the INS breached the contract by charging Milmark with errors in unverified fields is not articulated as clearly as would be desirable. … The record does not establish that the error rate was unreasonable under industry standards.

Union Pacific Railroad v. United States

13 Ct. Cl. 401 · United States Court of Claims · Dec 15, 1877

The magnitude of the amounts at stake justifies an endeavor to state, as clearly as I am able, the points of difference, and the reasons for my opinions on the whole case. … The light of the defendant to the five per cent, is clearly subordinated by it to .the rights of the first-mortgage bondholders.'!

John G. Vann and Birmingham Fire Insurance Company of Pennsylvania v. The United States

420 F.2d 968 · United States Court of Claims · Jan 23, 1970

The purpose was clearly as stated in the motion — to specify the decisions attacked, and the issues. … A different find *991 ing is clearly indicated and should have been made.

Trans Ocean Van Service v. The United States

426 F.2d 329 · United States Court of Claims · May 15, 1970

the unrebutted evidence and our examination of plaintiff’s service tender persuade us to find that the purpose of the tender was to describe the facilities and services which the carrier proposed to provide in order to qualify … This, quite clearly, was not a consignment or a reconsignment within the meaning of Item 150.

Palluconi v. United States

143 F. Supp. 572 · United States Court of Claims · Jun 5, 1956

The quoted provision, as I interpret it, clearly provides that any time a retiring board finds that an officer is incapacitated for active service, and that such incapacity had its inception in the service, he is entitled … The board, reviewing the clinical examination report, reported plaintiff normal for everything except the eye; and the board further reported him qualified for general service. *208 23.

Anthony M. Meyerstein, Inc. v. United States

153 F. Supp. 433 · United States Court of Claims · Jul 12, 1957

The construction of the contrapt by the parties, however, clearly shows that both of them understood that defendant was not obligated to accept delivery until after the test of the completed crane had been, or should have … You will agree they are capable and well qualified to do this. Their findings and Test Certificate are attached and are self-explanatory.

Cutler-Hammer, Inc. v. The United States

416 F.2d 1306 · United States Court of Claims · Oct 17, 1969

An overstatement would clearly have the effect of creating "unearned" savings. An understatement would cut down on these savings. … The result is, a surprisingly low quotation from a party not established as a responsible supplier must always be regarded at first with some suspicion.

Williams & Wilkins Co. v. United States

487 F.2d 1345 · United States Court of Claims · Nov 27, 1973

Congressional declaration of purpose; establishment. … (a)Establishment; composition; * * * There is established in the Public Health Service a Board of Regents of the National Library of Medicine * * *.