Case law

Venture Coal Sales Co. v. United States

57 Fed. Cl. 52 · United States Court of Federal Claims · Jun 24, 2003

A party seeking “the exercise of jurisdiction in its favor has the burden of establishing that such jurisdiction exists,” Awad v. United States, 301 F.3d 1367, 1375 (Fed.Cir.2002) (quoting Rocovich v. … “[F]iling within the six-year period [is] a condition of the waiver of sovereign immunity in the Tucker Act.” Frazer v. United States, 288 F.3d 1347, 1351 (Fed.Cir.2002) (quoting Caguas Central Federal Savings Bank v.

Kane County, Utah v. United States

127 Fed. Cl. 696 · United States Court of Federal Claims · Aug 12, 2016

The amendments to the PILT Act in 2008 were clearly intended to achieve that result, but the later-enacted language of the Taxpayer Relief Act of 2012 includes the “notwithstanding” language described above. … The discussion above establishes that normally, later expressions of Congress will control.

VILLARREAL-ZUNIGA

23 I. & N. Dec. 886 · Board of Immigration Appeals · Jul 1, 2006

The Immigration Judge denied the motion to continue for failure to establish good cause, and he determined that the adjustment application was untimely filed and therefore deemed abandoned. … Therefore, even if the respondent’s 1990 visa petition remained valid, he is no longer qualified to receive benefits as the beneficiary of that petition.

Andrews v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 3, 2021

The record further states that “chest x-ray revealed immune reaction to pneumovax.” Id. … It is Petitioner’s burden to establish her diagnosis by preponderant evidence.

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.

Dehne v. United States

23 Cl. Ct. 606 · United States Court of Claims · Jul 3, 1991

The procedure is drastic and should be used only when clearly appropriate. See Mindes v. Seaman, 453 F.2d 197, 198 (5th Cir.1971) (citing C. Wright, Law of Federal Courts 62 (2d ed. 1970)). … In this inquiry, the court need not find a separate waiver of sovereign immunity in the substantive provision. The Tucker Act itself provides the necessary consent. United States v.

North Dakota Wheat Commission v. United States

342 F. Supp. 2d 1319 · United States Court of International Trade · Jul 29, 2004

that it waives such immunity. … Finally, plaintiffs fail to establish that they acted diligently. Cf. Former Employees of Sonoco Products Co. v. Elaine Chao, 27 CIT __, 273 F.

Blandin v. United States

35 Ct. Cl. 568 · United States Court of Claims · Jun 4, 1900

The provi *572 sions of these two statutes, applied in connection with tbe act under which this proceeding was commenced, clearly entitle the claimant to recover full sea pay from the time the decedent was.appointed to take … The claimant, by the facts found, establishes a right to recover, and a judgment will therefore be entered for the sum of six hundred dollars ($600.00).

Frazier v. United States

United States Court of Federal Claims · Dec 14, 2021

“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). The waiver of immunity “cannot be implied but must be unequivocally expressed.” … Frazier was not acting on behalf of the federal or a state government in filing his “Notice of Constitutional 2 Rule 5.1(c) most clearly relates to Mr. Frazier’s claim under 28 U.S.C. § 2403.

Talley v. Commissioner

20 T.C. 715 · United States Tax Court · Jun 30, 1953

employed in keeping the books of the taxpayer, or “if the method employed does not clearly reflect the income.” … The evidence clearly establishes that neither of those qualifying conditions existed here and we do not believe respondent seriously contends otherwise.

Burmel Handkerchief Corp. v. Cluett, Peabody & Co.

127 F.2d 318 · Court of Customs and Patent Appeals · Apr 27, 1942

Whether or not it is strictly accurate to say that such expressions are ‘descriptive,’ within the meaning of the Trade-Mark Act, I am clearly of the opinion that they are not registrable as trade-marks, for the simple reason … He therefore held that appellee had qualified as a proper party opposer. We think that judicial notice c?

Consolidated Freightways, Inc. & Affiliates v. Commissioner

74 T.C. 768 · United States Tax Court · Jul 22, 1980

While the fences are clearly depreciable assets, they cannot qualify for the credit as “tangible personal property” because of the explicit exclusion of the regulations. Sec. 1.48-l(c), Income Tax Regs. … A trust is clearly not a pledge.

Superior Coach of Florida, Inc. v. Commissioner

80 T.C. 895 · United States Tax Court · May 16, 1983

method as, in the opinion of the Secretary, does clearly reflect income” (emphasis added). … It is well established that sections 446(b) and 471 vest the Commissioner with broad authority in matters of inventory accounting and give him wide latitude to recompute income so as to clearly reflect income.

Valdes v. Secretary of Health & Human Services

89 Fed. Cl. 415 · United States Court of Federal Claims · Sep 30, 2009

Geier “does not specialize in immunology, the field best suited to explain how a person might react to an immunization ... … effect on the ability of any petitioners in the future to find qualified experts willing to review their claims.”

S. v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 7, 2021

And he distinguished literature establishing that the HPV vaccine could promote a subsequent increased T-cell/immune response to the vaccine’s proteins (the very purpose of vaccination) from a demonstration that the “immune … Steinman was unquestionably qualified to offer an opinion in this case, and what is more he has conducted direct research into some of the alleged injuries, such as narcolepsy.

Lyons Security Services, Inc. v. United States

38 Fed. Cl. 783 · United States Court of Federal Claims · Sep 16, 1997

Following an agency level protest, however, the bid was reinstated as qualified and INS awarded the contract to Lyons. Another bidder, Premier Security, protested the award before the General Accounting Office. … GAO ruled that Lyons was “clearly failing by the time of the sale,” yet Lyons never failed. Lyons retained its pre-sale assets and employees after the sale — including the management services of Mrs.

Kiselis v. United States

131 Fed. Cl. 54 · United States Court of Federal Claims · Mar 20, 2017

"Despite its spacious terms,§ 1346(a)(l) must be read in conformity with other statutory provisions which qualify a taxpayer's right to bring a refund suit upon compliance with certain conditions. … The Court Lacks Jurisdiction Over Plaintiff's Action To establish jurisdiction, Plaintiff must establish that he filed an administrative refund claim with the IRS prior to filing suit in this Court. 26 U.S.C. § 7422

Jonson v. Comm'r

118 T.C. 106 · United States Tax Court · Feb 8, 2002

Clearly, then, she had reason to know of the items giving rise to the deficiencies. … Of course, under the rule established in Golsen v.

Maine Community Health Options v. United States

United States Court of Federal Claims · Feb 15, 2019

In conjunction with these reforms, the Act provided for the establishment of an American Health Benefit Exchange (“exchange”) in each state by January 1, 2014, to facilitate the purchase of “qualified health plans” by individuals … The Tucker Act, the principal statute governing the jurisdiction of this court, waives sovereign immunity for claims against the United States, not sounding in tort, that are founded upon the United States Constitution, a

White v. Commissioner

48 T.C. 430 · United States Tax Court · Jun 26, 1967

The casualty need not be of great or near-tragic proportions in order to qualify. … Rather, Congress merely decided to exclude casualties which did not result in losses exceeding $100; the committee reports, supra, seem expressly to recognize that many minor accidents would clearly qualify as casualties