Case law

Select Tire Salvage Co., Inc. v. The United States. The Connecticut Tire Company, Inc. v. The United States

386 F.2d 1008 · United States Court of Claims · Dec 15, 1967

News 1956, p. 2822, it is clearly stated that the qualifying language was added so that only highway type tires would bear the burden of the additional tax to be then imposed, because the additional revenue was to be *1010 … The sole purpose of the qualifying language was to provide a basis for distinguishing between highway type and non-highway type tires.

J. F. Hodgkins Company (1), Kingman Marine Construction, Inc. (2), and Palmer & Parker Co. (3) v. The United States

318 F.2d 932 · United States Court of Claims · Jun 21, 1963

The purchase orders issued by Rice to cover these transactions clearly indicated that the items ordered therein were to be used for the execution of contract NObs-3572. … True, it is established by law, but it is affixed to, and cannot exist without a contract.” [Fuller v. Nickerson, 69 Me. 228, 236 (1879).] 2 .

Mobley ex rel. Mobley v. Secretary of the Department of Health & Human Services

22 Cl. Ct. 423 · United States Court of Claims · Jan 18, 1991

A qualified petitioner who receives an injury listed on the Vaccine Injury Table, 42 U.S.C. § 300aa-14(a) (Table), within the time period prescribed by the Table is entitled to compensation unless a preponderance of the evidence … Borkowf, a pediatric neurologist, recorded that she did “not know when Joshua first manifested symptoms of encephalopathy following his second DPT immunization.

Duncan v. United States

597 F.2d 1337 · United States Court of Claims · Apr 18, 1979

While not expressly stating that the United States held the land as trustee, Congress clearly contemplated that this land have the same status as reservation lands. … Congress need not expressly use a talismanic phrase such as "trust relationship” or "hold in trust” in order to establish a trust relationship. See Cherry v. United States, 219 Ct.

Bortin v. United States

138 F. Supp. 251 · United States Court of Claims · Jan 31, 1956

By reason of this experience he might also qualify as a rating specialist. However, the knowledge gained as a rating specialist did not of itself qualify an employee to be an assistant adjudication officer. … The record clearly shows that your previous reassignment from the position of Assistant Adjudication Officer, GS-12 (P-5), to a position of Bating Specialist, GS-12 (P-5), was a lateral reassignment in grade and salary.

Adams v. United States

3 Cl. Ct. 696 · United States Court of Claims · Oct 31, 1983

Adams, B-204522 (Mar. 23, 1982), rejecting plaintiff’s argument that the leave so forfeited qualified for restoration under 5 U.S.C. § 6304 (d) (Supp. … This statutory provision is clearly inapplicable. Section 6304(d) is quoted supra note 4.

Aflague v. United States

309 F.2d 753 · United States Court of Claims · Nov 7, 1962

That provision clearly covers enlisted men as well as officers previously retired for disability. … He was, accordingly, released from active duty and classified as not physically qualified for mobilization ashore.

Instrument Systems Corp. v. United States

546 F.2d 357 · United States Court of Claims · Dec 15, 1976

In Aero Spacelines and Butkin, supra, we have established lenient *109 standards as to what constitutes a prima facie case. … Of course, it should clearly identify the documents to be discovered or used.

Franco-Italian Packing Co. v. United States

128 F. Supp. 408 · United States Court of Claims · Feb 8, 1955

Pacific Railroad, 120 U.S. 227 , 7 S.Ct. 490 , 30 L.Ed. 634 , established the rule that the sovereign is immune from liability for confiscation of private property taken by defendant, through destruction or otherwise, to … Therefore, such statements by Commander Waite, if they were made, do not establish a taking of plaintiff’s property. 4 The record conclusively establishes that plaintiff’s property was not appropriated by the defendant for

Sico Foundation v. United States

295 F.2d 924 · United States Court of Claims · Nov 1, 1961

As Judge Littleton pointed out in the first Sico decision, the law prior to 1951 had been rather clearly established that the destination of an organization’s income was more important than the source of its income for purposes … The record clearly establishes that these scholarships have served to increase student attendance and hence have resulted in the training of more qualified public school teachers than might otherwise have been true.

Jordan v. United States

205 Ct. Cl. 65 · United States Court of Claims · Jul 19, 1974

He is qualified for retention on active duty, physically. … Attempts at establishing an etiological diagnosis was not pursued.

Louisville & Nashville Railroad v. United States

53 Ct. Cl. 238 · United States Court of Claims · Feb 25, 1918

Booth, Judge, reviewing the facts found to be established, delivered the opinion of the court. The record in this case affords no opportunity for an issue of fact. … The evidence is made up of official reports from the Post Office Department and clearly discloses the exact situation.

Deluxe Check Printers, Inc. v. United States

14 Cl. Ct. 782 · United States Court of Claims · Apr 28, 1988

. § 509 and is duly qualified as a non-profit corporation under 26 U.S.C. § 501 (c)(3). … Indeed, facts judicially admitted are facts established not only beyond the need of evidence to prove them, but beyond the power of evidence to controvert them.

Harris v. United States

177 Ct. Cl. 538 · United States Court of Claims · Nov 10, 1966

It is no doubt true that annual qualifying physicals in the reserves are often cursory affairs that are not definitive of actual ailments, and equally true that plaintiff was strongly induced to conceal physical defects due … consideration to this staff recommendation, as presumably it did, it would not cure or relieve the deficiency of the report which the Board rendered to the claimant and to the Secretary as a recommendation, for that report quite clearly

Burns v. United States

9 Cl. Ct. 273 · United States Court of Claims · Dec 5, 1985

Instead, “the court must uphold the rule even though it may seem unwise or that a more just system could clearly be devised.” … Moreover, he would (if qualified) have been accorded the benefit of 10 U.S.C. § 1163 (d) (1976). And, in any event, his right to earn retirement credits, and to qualify for retirement benefits, was not terminated.

DeMat Air, Inc. v. United States

30 Cont. Cas. Fed. 70,980 · United States Court of Claims · Mar 25, 1983

Plaintiff claims to qualify for special consideration in the procurement process, pursuant to the terms of the instant solicitation, as a “small business” entity (which is conceded by defendant). … The court should not substitute its judgment on such matters for that of the agency, but should intervene only when it is clearly determined that the agency’s determinations were irrational or unreasonable.

Louis L. Walters v. The United States

358 F.2d 957 · United States Court of Claims · Apr 15, 1966

In December of 1954, the Bureau of Medicine and Surgery rated plaintiff physically qualified for recall to active duty incident only to mobilization. … The evidence presented to the Correction Board some nine years later, however, establishes in retrospect quite clearly that plaintiff’s condition was incapacitating and permanent.

Moore-Mccormack Lines, Inc. v. The United States. American President Lines, Ltd. v. The United States. Delta Steamship Lines, Inc. v. The United States. American Export Isbrandtsen Lines, Inc. v. The United States

413 F.2d 568 · United States Court of Claims · Jul 16, 1969

But there was no indication, explicit or implicit, of the immunity of subsidy decisions to judicial review. … Those qualifying terms are wholly antithetic to any absolute discretion in the administrators to set their own process. 45 C.

Laird v. United States

16 Cl. Ct. 441 · United States Court of Claims · Mar 16, 1989

On appeal, the husband had argued that the trial court erred in establishing the property division because the trial court failed to consider the tax consequences of the proposed stock transfer in light of the Davis case. … The purpose of this amendment was clearly to avoid the tax consequences of United States v.

Rye v. United States

25 Cl. Ct. 592 · United States Court of Claims · Mar 30, 1992

For the reasons which follow, the court holds that the 1980 Revision Act amendments to § 453 do not alter that established rule. … should qualify as an installment sale for income tax purposes.