Case law

Howard v. Commissioner

24 T.C. 792 · United States Tax Court · Jul 29, 1955

The transaction in question would clearly qualify as a nontaxable exchange (to the extent of the exchange of stock for stock) on the latter theory, but would obviously not so qualify under the former. … We think, however, that the authorities have clearly established the applicable rule of law to be that the consideration for whatever stock is acquired by the transferee corporation in a transaction such as that before us

Matten v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 3, 2021

Perry stated, “the evidence shows that she clearly had a parainfluenza infection in her lungs, she clearly had parainfluenza in her heart...she has pathologic evidence of a longer standing viral process in her lungs as well … vaccine intended to elicit an immune response.

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.”

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

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.

Kimmelman v. Commissioner

72 T.C. 294 · United States Tax Court · May 9, 1979

had wished to make capital expenditures deductible, it would have done so clearly. … To establish the fair market value of the vines, both parties presented the testimony of expert witnesses. The Commissioner’s expert is a highly qualified real estate appraiser.

Hall v. Commissioner

33 B.T.A. 953 · United States Board of Tax Appeals · Jan 24, 1936

Do the facts which we have found require recognition of such immunity or should the respondent’s determination of deficiencies be approved? … It is our conclusion that petitioner has failed to sustain the burden cast upon him of establishing that he was an officer of a state or *960 political subdivision thereof, for clearly, neither the tenure, duration, emoluments

Sweet v. United States

63 Fed. Cl. 591 · United States Court of Federal Claims · Jan 11, 2005

The government argues that it is only liable for attorneys’ fees upon an express waiver of sovereign immunity. … Clearly, Dr. Sweet’s action against his insurer did not involve “defending a claim for public liability.” As such it is beyond the *602 scope of the indemnity provision and not recoverable in this case.

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.

Reichert v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 19, 2018

The immune system reaction to a vaccine, Dr. … immune system’s “experience” with the presenting antigen).

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

Hyatt Roller Bearing Co. v. United States

43 F.2d 1008 · United States Court of Claims · Oct 20, 1930

These values are clearly warranted and are fully established by the evidence. … We have examined sueh sales in the light of all of the other facts established by the testimony, and values based upon sueh contention are clearly shown not to be a fair basis for arriving a,t the actual cash values of the

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.

Xilinx Inc. v. Comm'r

125 T.C. 37 · United States Tax Court · Aug 30, 2005

B. 1990 Employee Qualified Stock Purchase Plan The Xilinx Inc. 1990-Employee Qualified Stock Purchase Plan (espp) allowed full-time employees to purchase petitioner’s stock at a discount. … The arm’s-length standard is employed to ensure that related party transactions clearly reflect the income of each party and to prevent tax evasion. B.

Sanford Health Plan v. United States

United States Court of Federal Claims · Oct 11, 2018

This case arises out of a complaint filed by plaintiff Sanford Health Plan (“Sanford”), a health insurer that sells qualified health plans on health care exchanges established by the Patient Protection and Affordable Care … The Court does not reach this claim in light of its favorable disposition of Sanford’s statutory claim. 5 immunity and a jurisdictional grant, but it does not create a

First Libertarian Church v. Commissioner

74 T.C. 396 · United States Tax Court · May 27, 1980

for religious purposes, and because the church did not establish that its purposes and activities were those of a church. … Clearly, the regulations and cases contemplate that a single activity may be carried on for more than one purpose.

James Edgar Co. v. Commissioner

16 B.T.A. 120 · United States Board of Tax Appeals · Apr 22, 1929

whether by way of interest or profit. (4) In any industry in which the usual rules for computation of cost of production are inapplicable, costs may be approximated upon such basis as may be reasonable and in conformity with established … The petitioner thoroughly qualifies in consistency; the method it contends for has been followed for many years *123 with the exception of the taxable year when the respondent refused to allow it.

HO

22 I. & N. Dec. 206 · Board of Immigration Appeals · Jul 1, 1998

(4) To establish that qualifying employment positions have been created, INS Forms I-9 pre- sented by a petitioner must be accompanied by other evidence to show that these employees have commenced work activities and have … Section 203(b)(5)(A) of the Act provides classification to qualified immigrants seeking to enter the United States for the purpose of engaging in a new commercial enterprise: (i) which the alien has established, (ii

The Howard Hughes Company, LLC f.k.a. The Howard Hughes Corporation, and Subsidiaries v. Commissioner

142 T.C. No. 20 · United States Tax Court · Jun 2, 2014

Petitioners have not established that at the time of each sale qualifying dwelling units would ever be built on the sold land. … Consequently,  - 54 - petitioners have failed to establish that such construction costs are incurred with respect to qualifying dwelling units.

Bienville v. United States

34 Cont. Cas. Fed. 75,457 · United States Court of Claims · Mar 10, 1988

Discussion With respect to the three elements that must be established to justify a § 1631 transfer, defendant has admitted the first. … Moreover, at all times while thereat, the Claims Court clearly did not have jurisdiction regarding any contract or tort claim averred therein for the reasons previously stated.