Case law

William Joe Winner and Roxan Dehesh Winner, as Next Friends Of, W.D.W., a Minor v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 1, 2013

The theory of thimerosal-induced harm to a vaccinee’s immune system was carefully considered and rejected in the OAP test cases. Id. at 1-2. … To establish vaccine causation, Petitioners must satisfy all prongs of the test established by the court in Althen v. Sec’y of Health & Human Servs., 418 F.3d 1274, 1278 (Fed. Cir. 2005).

Clapham v. Commissioner

63 T.C. 505 · United States Tax Court · Jan 30, 1975

Trisko, supra. 4 Stolk and Houlette do not establish a rule of law, but merely identify facts and circumstances deemed relevant in those cases. … Petitioners clearly complied with this requirement.

CLAHAR

16 I. & N. Dec. 484 · Board of Immigration Appeals · Jul 1, 1978

that both he and the beneficiary once qualified as "children" of a common "parent" within the meaning of section 101(b)(1) and (2) of the Act. (2) A petitioner and beneficiary who were not born in wedlock cannot qualify … In order to support the claimed "brother/sister" relationship under section 203(a)(5) of the Immigration and Nationality Act, the petitioner has to establish that both he and the beneficiary once qualified as "children" of

Kueneman v. Commissioner

68 T.C. 609 · United States Tax Court · Jul 26, 1977

Also, the adoption of the Rodgers interpretation would lead to results which are capricious or clearly inconsistent with the legislative history. … Having so concluded, we now turn to the facts of this case to determine whether there was a transfer of all substantial rights, bearing in mind that the petitioners have the burden of establishing that their disposition satisfied

Munn Hotel Co. v. Commissioner

14 B.T.A. 93 · United States Board of Tax Appeals · Nov 12, 1928

The record clearly discloses that the petitioner had at the time the first four dividends were paid in January and February, 1921, earnings accumulated during the preceding taxable year sufficient for that purpose. … These values are clearly established by the testimony of witnesses who are familiar with this property and with other property in the vicinity and are qualified to judge of the values thereof.

Frederick F. Blicke v. Gino R. Treves

241 F.2d 718 · Court of Customs and Patent Appeals · Feb 8, 1957

The Court of Appeals of the District of Columbia held that without a test of its potency in immunizing a hog, the invention could not be considered to have been reduced to practice. … The quoted language seems clearly to refer to animals broadly rather than to human beings specifically.

Donnel v. United States

50 Fed. Cl. 375 · United States Court of Federal Claims · Sep 18, 2001

Wages usually are income, but many items qualify as income and yet clearly are not wages. 9 The payments must be remuneration for services provided by the employee to his employer to be subject to FICA taxes. N. … Sun, the person who authorized the payment to plaintiff, clearly establishes, and requires a finding, that the 4.5 million dollar payment to her was, primarily, for severance pay in consideration for her past services rendered

McGahen v. Commissioner

76 T.C. 468 · United States Tax Court · Mar 26, 1981

Clearly, petitioner earned his wages in his individual capacity. Under the structure of the Basic Bible Church and by its bylaws and charter, petitioner could not be an agent of the church. … Thus, our discussion herein will relate only to the amounts qualifying for the deduction and not the entire salary for each year.

Catawba Industrial Rubber Co. v. Commissioner

64 T.C. 1011 · United States Tax Court · Sep 9, 1975

The issues for decision are: (1) Whether petitioner established a profit-sharing trust, qualified under section 401(a), I.R.C. 1954, 1 by April 30, 1972, the final day of its taxable year 1972; and (2) whether the contribution … While, in our opinion, section 401(a) clearly contemplates the existence of a trust within the employer’s taxable year in which deductions for contributions are claimed, the section does not specify what will qualify as a

McCabe v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 19, 2018

McCabe’s diagnoses and medical care that she is not qualified to make and that are wrong. Id. First, Dr. Whitton states that, as a medically-qualified individual, he disagrees with Ms. … Mikovits states: “The clinical data clearly support our theory, and that is found in the report of Dr.

Fuselier v. United States

63 Fed. Cl. 8 · United States Court of Federal Claims · Nov 18, 2004

The Court of Federal Claims “has jurisdiction only where and to the extent that the government has waived its sovereign immunity, and any waiver of sovereign immunity cannot be implied but must be unequivocally expressed. … This court clearly has no jurisdiction over any due process claim that plaintiff may have raised. See, e.g., Murray v. United States, 817 F.2d 1580, 1582-83 (Fed.Cir.1987); Medina Constr., Ltd. v.

Raffensperger v. Commissioner

33 T.C. 1097 · United States Tax Court · Mar 31, 1960

It is agreed chat petitioner’s salary qualifies for the exclusion unless the Club, which paid the salary, was an agency of the United States in 1953. … The Club was clearly under the supervision and control of the Army, subject to its regulations, and as such it was a nonappropriated sundry fund and an instrumentality or agency of the United States throughout the year 1958

Imaginarium, LLC v. United States

United States Court of Federal Claims · Jun 7, 2023

Additionally, the SVOG Program imposed physical and operational requirements to qualify for a grant. … The SVOG Program is clearly one such program that does not employ contracts.

Wright v. Commissioner

29 B.T.A. 1267 · United States Board of Tax Appeals · Feb 27, 1934

Mitchell, supra, state agencies of this character are immune from taxation by the Federal Government. … Clearly, under the taxing act the income received by directors of a corporation, who were trustees in dissolution of the corporation but not serving under court appointment, for services rendered in the liquidation of the

Plati v. United States

99 Fed. Cl. 634 · United States Court of Federal Claims · Aug 19, 2011

Plati’s substantive claim must fall under I.R.C. § 7422(a), which contains the specific waiver of sovereign immunity for tax refunds. See Dumont, 345 Fed.Appx. at 592 . … Plati failed to submit the specific documentation required to establish financial disability. See Rev. Proc. 99-21.

Schilling v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 13, 2022

Since Petitioner was 62 years old at the time of reactivation, he clearly fell within this at-risk category. Opp. at 20. … Steinman’s opinion establishes the contrary.

Helen Barela v. James B. Peake

22 Vet. App. 155 · United States Court of Appeals for Veterans Claims · Jun 24, 2008

LAW AND ANALYSIS The question before the Court is whether the Board was correct in not awarding DIC benefits under section 1311(a)(2) to a veteran's qualified survivor who had not first qualified for DIC benefits under … Brown, 7 Vet.App. 55, 58 (1994) (in increased-rating claim entitlement to compensation has already been established).

Juda v. United States

6 Cl. Ct. 441 · United States Court of Claims · Oct 5, 1984

Sovereign Immunity Defendant’s motion to dismiss makes a broadside attack on grounds that sovereign immunity has not been waived on the implied-in-fact contract alleged in plaintiffs’ third cause of action. … Plaintiffs’ claims clearly do not grow out of, depend upon, or have their foundation in some treaty stipulation. See United States v.

Estate of Braude v. United States

35 Fed. Cl. 99 · United States Court of Federal Claims · Mar 7, 1996

Defendant then concedes that if plaintiff has established blacklisting under this definition, plaintiff has established an “equitable claim” on either of two alternative grounds. … Plaintiff has not established that a termination pursuant to P.L. 207 would itself be stigmatizing.

Wickliffe v. United States

102 Fed. Cl. 102 · United States Court of Federal Claims · Dec 20, 2011

A waiver of immunity “cannot be implied but must be unequivocally expressed.” United States v. King, 395 U.S. 1, 4 , 89 S.Ct. 1501 , 23 L.Ed.2d 52 (1969). … The Court Lacks Jurisdiction Over Plaintiffs Frivolous Allegations The United States Supreme Court has stated that a court may dismiss a claim as factually frivolous “only if the facts alleged are ‘clearly baseless,’ a category