Case law

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

23 Cl. Ct. 726 · United States Court of Claims · Aug 9, 1991

Whether a prior illness or injury was aggravated or a new illness brought on, the illness must have manifested itself within the stipulated time period in order for the child to qualify for compensation. 6 When there are … The deleted language establishes that the significant aggravation must occur within the stipulated time period. .

Wunderlich Contracting Co. v. United States

351 F.2d 956 · United States Court of Claims · Oct 15, 1965

During the post-war years, the severe shortage of qualified personnel was aggravated by the required retraining of previously qualified servicemen and the great demand for engineers and draftsmen in industry generally, as … Plaintiffs were all experienced and qualified construction contractors, although never having worked together before as a joint venture nor in the Salt Lake City area, and the subcontractors were experienced and qualified

Samuel C. Dysart and Alma R. Dysart v. The United States

340 F.2d 624 · United States Court of Claims · Jan 22, 1965

The established doctrine of setoff in tax cases gives the government that right. … Cal., 1959) do not clearly show whether the setoff arose out of the same taxable year or an earlier period.

Farrell Lines Inc. v. United States

499 F.2d 587 · United States Court of Claims · Jun 19, 1974

Neither can such payments qualify for subsidy under the category “other items of expense.” … in the 'administrative manual, training payments do not qualify for subsidy treatment.

Trifunovich v. United States

196 Ct. Cl. 301 · United States Court of Claims · Oct 15, 1971

In [plaintiff’s] case it is clearly evident that he was residing in the United Kingdom regardless of his legal status under British immigration law. … He repeatedly qualified his answers by such words as assume, presume, suspect, believe, suppose, appear, think, possible, probable, and the like; he also responded to many questions that he did not recall, remember, or know

Shearin v. United States

37 Cont. Cas. Fed. 76,265 · United States Court of Claims · Feb 14, 1992

. § 1915 (d) (1988). 3 The Clerk then apparently selected plaintiff from the courts qualified attorneys list. … The elements of a contract are clearly not present with respect to the district court itself. There is no evidence of mutuality of intent to contract.

Arnold v. United States

19 Cl. Ct. 521 · United States Court of Claims · Feb 20, 1990

Plaintiff argues that his business expenses qualify as deductible employee business expenses under the applicable regulations. The third ground disputes a $174.72 negligence assessment by the IRS. … In any event, a claim seeking a refund for a single year on a specified ground is insufficient to establish an informal, much less a formal, claim for a refund on that same ground for a different tax year.

The United States Junior Chamber of Commerce v. The United States

334 F.2d 660 · United States Court of Claims · Jul 17, 1964

In the Atlanta Biltmore case, supra, the Tax Court held that an apartment with a fair rental value of $550 per month furnished to an employee of the hotel does not qualify under § 119. … The facts of that case are clearly distinguishable from the instant case in that the employee in Atlanta Biltmore performed no services for the employer by residing in the apartment.

Byrnes v. United States

163 Ct. Cl. 167 · United States Court of Claims · Nov 15, 1963

Upon assurance by the national office that premium pay would now be resumed to otherwise qualified investigators in the San Francisco Region, and after the *206 preparation of appropriate records establishing such qualification … Written notification clearly identifying the work hours and workdays will be given to all affected employees and the necessity for the irregular tour explained by a responsible official.

Sylvan C. Coleman, Trustee for the Stockholders of United Carbon Company in Dissolution, and Ashland Oil & Refining Company v. The United States

388 F.2d 337 · United States Court of Claims · Dec 15, 1967

This agreement shows clearly it was not a purchase and sale agreement of produced gas as between Shamrock and the taxpayer. … In my opinion, the taxpayer qualifies in the instant case for the depletion allowance under the first two of these situations, and perhaps under the third, as well.

Charles McCandless Tile Service v. The United States

422 F.2d 1336 · United States Court of Claims · Mar 20, 1970

At various times courts have looked to such things as the amounts paid by similar enterprises for services of a like character; the type and extent of services rendered by the employee; the scarcity of qualified employees … It is also well established that the burden of proof in each case regarding the extent to which purported salary payments constitute reasonable compensation for services performed rests upon the taxpayer.

Chitto v. United States

138 F. Supp. 253 · United States Court of Claims · Jan 31, 1956

of families and that they were clearly entitled in equity and justice to an additional amount for the damage and loss sustained by them. 1 *260 The Senate also found that 1-91 heads of families had qualified for reservations … In the absence of such allegations and of any proof to that effect, the Chitto group has failed to establish its right to any award whatsoever.

Sacred Heart Hospital v. United States

616 F.2d 477 · United States Court of Claims · Feb 20, 1980

The results of that survey clearly show that plaintiff administered over four times as much therapy as its closest competitor. See *398 note 6, supra. … Such a procedure was clearly contemplated by the statutory provisions, 42 U.S.C. § 1395x(v), and is within the plain meaning of the regulations.

Amerace Esna Corp. v. United States

462 F.2d 1377 · United States Court of Claims · Jul 14, 1972

The evidence clearly shows that by September 8, 1957, defendant 'had terminated its procurement of Part B of the two-part flotation compounds. … With the finding that claim 7 is invalid, plaintiff admits that defendant can use Part A compounds or single-part compounds with immunity so long as Part B is not used along with Part A.

United States Steel Corporation v. The United States

367 F.2d 399 · United States Court of Claims · Oct 14, 1966

To qualify, employees needed 25 years continuous service with United States Steel or its subsidiaries. … Before 1952, as we have noted, there was no contractual basis for distiguishing between qualified and non-qualified plans.

Strann v. United States

2 Cl. Ct. 782 · United States Court of Claims · Jun 30, 1983

BACKGROUND In order to qualify for a replacement check, the plaintiff must satisfy each of the requirements set forth under 31 U.S.C. § 562 . 1 Koch v. Secretary of U.S. … Deviations from the ordinary meaning of section 562 should be avoided particularly, since claims under this section involve waivers of sovereign immunity. See Flora v.

Dowling v. United States

298 F.2d 941 · United States Court of Claims · Feb 7, 1962

This clearly appears from an examination of section 502(b) which governs here and which provided the times at which each eligible veteran should receive the designated sums. … Plaintiff’s appointment -was pursuant to 61 Stat. 796 , 907, § 515, which provides in part: “(e) In time of emergency declared by the President, or by the Congress, and in time of war, the President is authorized to appoint qualified

AABCO, Inc. v. United States

31 Cont. Cas. Fed. 71,810 · United States Court of Claims · Nov 3, 1983

As such, it is a qualified party under the EAJA that may apply for attorney’s fees and costs. … Clearly Government litigation counsel was not in any position at that hearing to evaluate the case from any substantive standard.

Nelson v. United States

16 Cl. Ct. 510 · United States Court of Claims · Mar 17, 1989

which demonstrated the existence of a contractual relationship between the parties. 5 On its face, the April 7, 1981 letter, however, represents only an approval in principal, prior to closing and subject to conditions clearly … Unfortunately, for plaintiffs’ position, one of the conditions to qualify for the Emergency Loan program in question is a borrower’s inability to qualify for a loan from any alternative lending source other than the defendant

Disabled American Veterans v. United States

650 F.2d 1178 · United States Court of Claims · May 20, 1981

Such a position is in fundamental conflict with the clearly established and well-defined procedure found in the Internal Revenue Code and the Treasury Regulations. See, e.g., section 6402; section 7422(a); Treas. … This is not to say that actual competition must be established in order to have UBTI.