Case law
Opinions from 1658 to today.
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31 Fed. Cl. 677 · United States Court of Federal Claims · Aug 11, 1994
When the IRS and a taxpayer enter into a Form 870-AD, the taxpayer is equitably estopped from filing a tax refund claim if three conditions are established: (1) the execution of Form 870-AD was the result of mutual concession … The Starkman affidavit clearly indicates that Mr. Starkman today does not believe plaintiff conceded the WIN credits claim.
Cited 2 timesPublishedHeddens v. Secretary of Health and Human Services
United States Court of Federal Claims · Apr 30, 2019
position is that molecular mimicry between the HPV vaccine and 8 myelin basic protein “activates T cells that are cross-reactive with self-antigens,” thereby triggering an immune … to ENTER final judgment in accordance with the special master’s decision of October 5, 2018; and (4) The parties shall separately FILE any proposed redactions to this opinion, with the text to be redacted clearly
Cited 0 timesPublished57 Fed. Cl. 540 · United States Court of Federal Claims · Jul 30, 2003
Holland and Ross were not merely investors, but the driving force behind the transactions, a role clearly reflected in the record before the court. … The documents of the Peoria Savings transaction clearly indicate that the parties understood that River Valley I would amortize the goodwill created by the acquisition.
Cited 22 timesPublishedMcSherry v. Secretary of Health and Human Services
United States Court of Federal Claims · Jun 2, 2016
furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … Secondary amenorrhea is “cessation of menstruation after it has once been established at puberty.”
Cited 0 timesPublishedUniversal Fidelity LP v. United States
70 Fed. Cl. 310 · United States Court of Federal Claims · Mar 13, 2006
In doing so, it established a new rule that could be reconciled both with Buckhan-non and the Circuit’s prior opinions. … However, the IRS did not require that “qualified” contractors with current task orders be capable of meeting these criteria successfully.
Cited 6 timesPublishedUnited States Court of Federal Claims · May 19, 2020
“The United States, as sovereign, is immune from suit save as it consents to be sued.” United States v. Sherwood, 312 U.S. 584, 586 (1941). … Those allegations are not enough to establish coercion.
Cited 0 timesPublishedJubil v. Secretary of Health and Human Services
United States Court of Federal Claims · Oct 29, 2021
R.J. received the influenza and Hepatitis A immunizations on February 16, 2018. 3. The vaccinations were administered within the United States. 4. … No payments pursuant to this Stipulation shall be made until petitioner provides the Secretary with documentation establishing his appointment as guardian/conservator of R.J.’s estate.
Cited 0 timesUnpublishedAnthem Builders, Inc. v. United States
121 Fed. Cl. 15 · United States Court of Federal Claims · Apr 6, 2015
But, the parties’ briefs do not address this issue further, and the CO clearly obtained the OGC’s opinion that Plaintiff was non-responsible. AR 225. 13 U.C.C. … FAR 28.203-2 does not clearly resolve this issue.
Cited 1 timesPublishedInternational Transducer Corp. v. United States
39 Cont. Cas. Fed. 76,630 · United States Court of Federal Claims · Mar 8, 1994
According to plaintiff, Clause H-4 clearly distinguishes items from sub-items: Items have four-digit numbers, e.g., 0097, while sub-items have alphanumeric designations, e.g., 0097AA. … Defendant points out that there is no language in Clause H-4 qualifying the term “part” in the phrase “all or part of Items.”
Cited 19 timesPublishedKonecranes Nuclear Equipment & Services, LLC v. United States
United States Court of Federal Claims · May 16, 2023
.- made, qualifying-country, or designated-country end products unless certain exceptions applied. AR 430; see also DFARS 252.225-7021. B. … -made, qualifying-country, or designated- country end products unless certain exceptions applied. 19 U.S.C. §§ 2501 et seq.; DFARS 225.401-70, 252.225-7021.
Cited 0 timesPublishedUnited States Court of Federal Claims · Jun 11, 2020
“The United States, as sovereign, is immune from suit save as it consents to be sued.” United States v. Sherwood, 312 U.S. 584, 586 (1941). … Those allegations are not enough to establish coercion.
Cited 0 timesPublishedUnited States Court of Federal Claims · Jun 11, 2020
“The United States, as sovereign, is immune from suit save as it consents to be sued.” United States v. Sherwood, 312 U.S. 584, 586 (1941). … Those allegations are not enough to establish coercion.
Cited 0 timesPublished71 Fed. Cl. 284 · United States Court of Federal Claims · Jun 9, 2006
. § 567.1 (w) (1990) (restrictively defining the amount of supervisory goodwill that qualified for regulatory accounting). … “If a reasonable probability of damage can be clearly established, uncertainty as to the amount will not preclude recovery.” Locke v. United States, 151 Ct.Cl. 262, 267 , 283 F.2d 521, 524 (1960) (citation omitted).
Cited 4 timesPublished42 Fed. Cl. 449 · United States Court of Federal Claims · Dec 22, 1998
This disability qualified plaintiff for a $91.00 monthly benefit. Id. at 54. It is not clear from the record what additional benefit plaintiff would receive from the physical examination sought in this litigation. … Clearly, the ABCMR was not arbitrary, capricious or unlawful in not awarding relief which was not requested.
Cited 14 timesPublishedSurace v. Secretary of Health and Human Services
United States Court of Federal Claims · Sep 5, 2025
Overstimulation of the immune system is also common in vaccines, as they “are generally formulated with the primary purpose of activating the immune system so that the body mounts a lasting immune response. . . .” … Here, a significant aggravation claim has not been established, even if I focus solely on conditions Petitioner clearly had experienced pre-vaccination, like PMDD.
Cited 0 timesUnpublished122 Fed. Cl. 139 · United States Court of Federal Claims · Jul 22, 2015
Lastly, the Greiners contend that the 2008 and 2009 payments qualify for capital gain treatment because they represent the long-term return on an initial investment made by Mr. … Here, in contrast, there is no allegation or evidence that either the open or the closed transaction approaches failed to reflect income clearly.
Cited 1 timesPublishedUnited States Court of Federal Claims · Feb 13, 2025
On remand, the Board shall reconsider its finding, ensure that its conclusions and analysis are consistent with this opinion, and clearly apply the principles of liberal consideration as set forth above. 2 … The court of appeals rejected the veteran’s argument that the VA failed to establish that it had provided the required notice.
Cited 0 timesPublishedSystem Studies and Simulation, Inc. v. United States
United States Court of Federal Claims · Jan 21, 2021
Instead, as counsel for defendant phrased it during oral argument, “there is clearly a role for the Court to apply some level of analysis and logic in the prejudice determination.” Tr. 27. The court has done just that. … See AR 156 (“The ability to [. . .] staff qualified personnel is critical to the accomplishment of the mission.
Cited 0 timesPublishedPCL Construction Services, Inc. v. United States
42 Cont. Cas. Fed. 77,325 · United States Court of Federal Claims · Jun 24, 1998
West, 46 F.3d 1547, 1556 (Fed.Cir.1995) (“Even though the disclosures to Victaulie clearly violated the FAR.... … The individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Testan, 424 U.S. at 398 , 96 S.Ct. 948 .
Cited 10 timesPublishedSpectrum Sciences v. United States
84 Fed. Cl. 716 · United States Court of Federal Claims · Nov 13, 2008
Plaintiff bears the burden of establishing these elements by a preponderance of the evidence. See Gibson v. Dept. of Veterans Affairs, 160 F.3d 722, 728 (Fed.Cir.1998); Tech. Assistance Int’l, Inc. v. … Such a construction of the CRADA, moreover, would clearly frustrate the parties’ intent. Nowhere is that intent more evident than in the aforementioned section 5.1.1 of Appendix A.
Cited 18 timesPublished
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