Case law

Exxon Corp. v. United States

547 F.2d 548 · United States Court of Claims · Dec 15, 1976

qualified for the option *261 to expense such, costs. … Reliance on these cases for such a well-established rule of tax law illustrates the poverty of defendant’s argument and reveals to what extent it would mutilate the specific exception to the general rule as spelled out in

George W. Kane, Inc. v. United States

38 Cont. Cas. Fed. 76,385 · United States Court of Claims · Aug 12, 1992

Congressional consent to suit in the Claims Court, which waives the government’s traditional immunity, must be explicit and strictly construed. United States v. … A waiver of sovereign immunity cannot be implied, but must be unequivocally expressed. United States v. Testan, 424 U.S. at 399 , 96 S.Ct. at 953 ; United States v.

Furlong v. United States

153 Ct. Cl. 557 · United States Court of Claims · May 3, 1961

Plaintiff testified that who shot him on September 12, 1945, had never been definitely established. … Hyman David Shapiro, a qualified neurologist and psychiatrist; Dr. Joseph Bogers Young, a qualified surgeon, and Dr. John Thomas Lord, a qualified neurosurgeon, testified as expert witnesses for plaintiff. Dr.

Martin v. United States

12 Cl. Ct. 223 · United States Court of Claims · Apr 16, 1987

The EAJA specifically permits adjustment of the hourly rate to account for increases in the cost of living, and for a limited availability of qualified attorneys. … It is well established that courts will not reimburse parties for such items as travel, telephone and postage. Massachusetts Fair Share v.

American Lifestyle Homes, Inc. v. United States

17 Cl. Ct. 711 · United States Court of Claims · Aug 8, 1989

Hence, any and all damages which plaintiff may have incurred were the result of EPA actions taken in accordance with the procedures established under CERCLA. … The United States has waived its immunity as to claims arising under CERCLA only to the extent that such actions are maintained in the district court.

Public Water Supply District No. 3 v. United States

135 F. Supp. 887 · United States Court of Claims · Dec 6, 1955

The result of such a holding would be to render the tax immunity of the United States meaningless. We are not prepared to reach such a result. … Another pertinent section of the Missouri Code clearly reveals that the board has no such power. Section 247.050 (11), Vernon’s Ann. Mo.

Raines v. United States

12 Cl. Ct. 530 · United States Court of Claims · Jun 19, 1987

Block, 771 F.2d at 348 n. 1 (section 1429 does not immunize Secretary of Agriculture’s actions from judicial review); Gonzalez v. … First, plaintiffs have clearly failed to demonstrate that the traditional elements of estoppel are present. See Pratte v.

Statesman Savings Holding Corp. v. United States

26 Cl. Ct. 904 · United States Court of Claims · Jul 24, 1992

The clause thus clearly encompasses FHLBB Resolution 88-169 which was issued the same day as the Assistance Agreement. … While Congress clearly may alter the regulatory treatment of supervisory goodwill, it must also honor the plaintiffs’ rights.

National Foundation, Inc. v. United States

13 Cl. Ct. 486 · United States Court of Claims · Oct 30, 1987

A charitable project or account may be established by any interested party completing and submitting to NFI a project proposal application. … However, the Court “should not insist on such a high standard of proof that only an established organization could qualify [as a § 501(c)(3) entity].” Id. at 62.

Polos v. United States

621 F.2d 385 · United States Court of Claims · Apr 30, 1980

It has been established that a statute vesting in an employee the right to be discharged only for cause vests in him a property interest protected by the fifth amendment. Arnett v. … Direct language is required to waive the assertion of sovereign immunity in 28 U.S.C. § 2412 . See examples cited in Shannon v. U.S.

De Give v. United States

7 Ct. Cl. 517 · United States Court of Claims · Dec 15, 1871

The law and practice of Belgium are most clearly stated in the words of the witness: “ Question. … We are of the opinion that the testimony clearly and incontrovertibly establishes the right of the claimant to bring his action in this court.

Howell v. United States

159 F. Supp. 597 · United States Court of Claims · Mar 5, 1958

It will serve the ends of justice to honor the clearly expressed wishes of a gallant officer who died in defense of his country, as those wishes are revealed in his last will and testament. … Had defendant waited a few days longer, plaintiff would have qualified.

Morris v. Secretary of the Department of Health & Human Services

20 Cl. Ct. 14 · United States Court of Claims · Mar 22, 1990

established or are in doubt Id. at 423-26. … In this particular case, the weight of the evidence presented to the court was sufficient to establish the cause of action and clearly entitle the victim, Ronald Dean Morris, Jr., to compensation under the Vaccine Act for

Rosenthal v. United States

11 Cl. Ct. 165 · United States Court of Claims · Nov 5, 1986

Therefore, a transfer to an account within the taxpayer’s control would not qualify for the § 461(f) deduction. … Although Amcan was the grantor of the trust, since plaintiffs are the sole partners of Amcan, it is clearly plaintiffs’ intentions which are at issue herein.

Change-All Souls Housing Corp. v. United States

671 F.2d 463 · United States Court of Claims · Feb 10, 1982

Reg. §§ 1.509 (a)-4(c), (d), and (e), establish "organizational” and *393 "operational” tests. … We hold that plaintiff qualifies under both tests. 1. Organizational.

Arthur C. Schmid, Jr. v. The United States

436 F.2d 987 · United States Court of Claims · Jan 22, 1971

for a readjustment payment, the last sentence of that subsection appears to reduce the minimum qualifying service to 4 years and 6 months. … We do not mean to say that the legislative intent underlying section 687(a) is in accord with the clear meaning of the statutory words, only that the legislative history of that section does not so clearly evidence an intent

Clark v. United States

19 Cl. Ct. 220 · United States Court of Claims · Jan 12, 1990

The instant dispute does not present such a classic case; the facts found by the district court appear to establish a taking, and Mrs. … Thus, both the Tucker Act and the FTCA waive the sovereign immunity of the United States in certain types of actions. Waivers of sovereign immunity are to be strictly construed. Soriano v.

Marland v. United States

53 F.2d 907 · United States Court of Claims · Jun 5, 1933

These are all State schools, established and maintained as such, and constitute a part of the State’s educational system (Comp. Okla. … power, where the tax is not laid upon the contract made by the State in the exercise of that power, or upon the amounts payable thereunder, but is laid upon the result of distinct transactions by private owners, it must clearly

Herbert Schoenbrod, as Trustee, Etc. v. The United States

410 F.2d 400 · United States Court of Claims · May 16, 1969

Plaintiffs’ contract is clearly not one for research and development, nor is it a cost-reimbursement contract. … Since plaintiffs’ services were clearly not “professional” or “special,” they should have been governed by 41 C.F.R. § 1-3.805 (a) (2).

Ciaffone v. United States

126 Ct. Cl. 532 · United States Court of Claims · Nov 3, 1953

Ciaffone, consideration for replacement be suspended until the status of this position is established. (c) If the status of the Kersten position was thereafter established, plaintiff was never notified of the action. … Plaintiff testified to facts which, if established, would have tended to impugn the good faith of officials of the Detroit Arsenal.