Case law

International Graphics, Division of Moore Business Forms, Inc. v. United States

31 Cont. Cas. Fed. 71,963 · United States Court of Claims · Dec 23, 1983

Defendant is likewise correct in its assertion that Congress’s waiver of sovereign immunity in § 1491(a)(3) is to be strictly construed and may not be expanded by implication. Speco Corp. v. … subsequent agency action from divesting this court of jurisdiction, once jurisdiction is established. 715 F.2d at 1481 .

Gro-Green Products, Inc. v. United States

3 Cl. Ct. 639 · United States Court of Claims · Nov 2, 1983

The agreements established a procedure for the submission by the registrants, and the review by the EPA, of indemnification claims. … The agreements also established a procedure for the acceptance by the EPA of certain silvex pesticides for safe disposal.

Bernard A. Mitchell and Marjorie Mitchell v. The United States

408 F.2d 435 · United States Court of Claims · Mar 14, 1969

. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, * * * It can be seen at a glance that in order to qualify for … Clearly, this was not so.

Joe B. Everett v. The United States

340 F.2d 352 · United States Court of Claims · Jan 22, 1965

But here neither party has undertaken to demonstrate that the Bureau was wrong, let alone clearly wrong, and we have no reason to disagree with its conclusions or to reject plaintiff’s repeated certifications that he was … Though his present incapacity would apparently prevent him from resuming work as a deputy tax collector, he has been found to be physically able and otherwise qualified to perform the sedentary tasks of an accounting clerk

American National Insurance v. United States

690 F.2d 878 · United States Court of Claims · Sep 22, 1982

The level of experience rating refunds is established by a detailed formula contained in written agreements. … Five isolated retroactive changes in retention rates do not establish that the amounts of the refunds were not fixed contractually. 2.

Continental Can Company, Inc. v. The United States

422 F.2d 405 · United States Court of Claims · Feb 20, 1970

Insofar as the decision did cover predecree machines, it is, clearly, directly in point. … Clearly, however, this is not the sense in which the statute exempts “income arising out of a claim, award, judgment, or decree.”

Van Doren v. United States

45 Ct. Cl. 476 · United States Court of Claims · May 31, 1910

In the construction of a statute a proviso is generally intended to restrain or qualify some preceding matter; but if it is apparent from the words employed that the Congress intended or designed a more comprehensive meaning … Moreover, the so-called “ practical construction ” and all subsequent acts of the postal authorities relied , upon by claimant’s counsel to establish it, rest entirely upon the correctness of the construction placed upon

James J. Ritter v. The United States

393 F.2d 823 · United States Court of Claims · Apr 19, 1968

At the time of plaintiff’s move, it was IBM’s established policy to reimburse its employees for certain expenses incurred when they were required by IBM to transfer from one location to another on a permanent basis. … In summary, the Home Guarantee Policy was administered in the following manner: An employee’s home would be appraised by two independent, qualified appraisers.

Micrecord Corporation v. The United States

361 F.2d 1000 · United States Court of Claims · Jun 10, 1966

In short, plaintiff has failed to establish the essential elements of either liability or damages. … The evidence, moreover, does not establish that plaintiff was in fact misled by the accused contract language.

La Strada Inn, Inc. v. United States

34 Cont. Cas. Fed. 75,246 · United States Court of Claims · Mar 31, 1987

This court clearly has no power to assert injunctive powers that it has not been given by statute. … But, if these qualifying conditions do not exist, then plaintiff’s claim must fail.

Booth v. United States

155 F. Supp. 235 · United States Court of Claims · Oct 9, 1957

Upon examination he was found by the Army medical personnel to be physically and mentally qualified for overseas service. … That was clearly one of the terms of the employment contract entered into between such employees and the United States.

National Steel Corporation v. The United States

409 F.2d 571 · United States Court of Claims · Apr 11, 1969

Taxpayer’s belief that section 3771(g) establishes an absolute starting date for the running of interest is clearly erroneous in light, of the bare terms of the statute as well as the legislative history leading to its enactment … Because plaintiff did not overpay its taxes for 1942 and 1943 until 1960, it did not qualify for interest prior to that date with respect to such years.

Ken M. Davee and Adeline B. Davee v. The United States. Elizabeth Kline Jordan and Lea Associates, Inc. v. The United States

444 F.2d 557 · United States Court of Claims · Jun 11, 1971

When a properly qualified covenant not to compete for a specified period is entered into as part of the sale of a going business under particular conditions, the portion of the consideration attributable to the covenant is … Whatever that something was, particularly as to intangibles, clearly meant to Davee the surrender of his business, with the covenant as a separate but ancillary benefit conferred on the purchaser.

Blitzer v. United States

684 F.2d 874 · United States Court of Claims · Jul 14, 1982

A cash-basis taxpayer qualifies for a deduction only when he pays an obligation for a deductible item in cash or its equivalent. … With respect to the services not ancillary to capital acquisition the record does not establish which were attributable to 1973 alone.

Gibson v. United States

29 Ct. Cl. 18 · United States Court of Claims · Jan 29, 1894

It is not alleged, nor is it established by the evidence, that the defendants were guilty of negligence or unskillfulness in the mode of construction; but that, in mere consequence of the location and erection of the improvement … Actions ex contractu and actions ex delicto are the well-recognized divisions of the law of pleading, and. all* common-law *25 proceedings fall witbin the clearly defined boundaries of those two forms.

Charles T. Parker Construction Company and Pacific Concrete Company v. The United States

433 F.2d 771 · United States Court of Claims · Nov 13, 1970

As its expert witness, plaintiffs presented a well qualified geologist, Dr. *776 Bates McKee. … A Government construction contractor seeking to establish a “category two” changed condition is confronted with a relatively heavy burden of proof.

Meyer Handelman, William Handelman, Donald N. Hanson, Laird Lucas and Frederick T. Weyerhaeuser, Trustees v. The United States

357 F.2d 694 · United States Court of Claims · May 25, 1966

Under the Burt decision, the plaintiff is clearly entitled to claim the ad valorem tax payments as depletable income and is therefore entitled to a refund. Defendant can prevail in this action only if Burt v. … The case presently before this court involves meshing the concept of ad valorem tax payments into the pattern established by the Supreme Court.

Bar 9 Farms, Inc. v. United States

25 Cl. Ct. 392 · United States Court of Claims · Feb 28, 1992

Fred Moore established four separate trusts for his children; each child is the sole beneficiary of the trust which bears his or her name. … The transaction contemplated in the handbook hypothetical is the transfer of land, not the commingling of funds and assets, which is clearly prohibited by section 795.3.

Blinderman Construction Co. v. United States

35 Cont. Cas. Fed. 75,716 · United States Court of Claims · Sep 8, 1989

Plaintiff’s interpretation of the contractual provisions does not qualify as reasonable, thereby negating the existence of the ambiguity for which plaintiff contends. … Plaintiff claims that the Corps did not clearly indicate that fire dampers were required for the 145 one-hour fire rated partitions.

Wall Industries, Inc. v. United States

10 Cl. Ct. 82 · United States Court of Claims · May 28, 1986

We believe Kernis’ deposition testimony clearly supports these findings. … Pursuant thereto, we find defendant’s jurisdictional attack to be clearly factual in nature.