Case law
Opinions from 1658 to today.
10,000+ results
0.51s
Pasco Enterprises v. United States
13 Cl. Ct. 302 · United States Court of Claims · Sep 30, 1987
In short, the position of defendant is that clearly there is no express contract between it and Pasco since the government was not a party to Micro’s lease agreement with Pasco. … Mere allegations of co-existent concern do not establish intent to contract.
Cited 16 timesPublishedJames 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.
Cited 0 timesPublishedBlack Gold Energy Corp. v. Commissioner
99 T.C. 482 · United States Tax Court · Oct 15, 1992
Until a payment is made, and the guarantor is discharged of his liability, the debt in question is, under the rationale of Putnam, and assuming a solvent guarantor, immune from worthlessness. … Therefore, we assume that the debt qualifies as a business bad debt and the only issue before the Court is the appropriate timing of the bad debt loss deduction under sec. 166(a).
Cited 11 timesPublished26 I. & N. Dec. 586 · Board of Immigration Appeals · Jul 1, 2015
The Immigration Judge determined that the respondent did not establish eligibility for asylum and denied his application. … The respondent appealed, arguing that he qualifies as a “refugee” because he has been harmed and was threatened with harm on account of China’s one-child policy.
Cited 80 timesPublishedCianni v. Secretary of Health and Human Services
United States Court of Federal Claims · May 1, 2018
They contend that mercury and other components of the flu vaccine can cause immune activation and immune dysregulation, which can promote kidney failure and heart failure. Petitioner’s Exhibit (“Pet. … I noted that the doctors are likely not qualified to opine on that issue. See Order (ECF No. 38).
Cited 0 timesUnpublished120 Fed. Cl. 440 · United States Court of Federal Claims · Mar 9, 2015
"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." … Cl. 1979) ("Clearly [conspiracy] claims sounds in tort, and we have no jurisdiction to hear such claims."); see also 28 U.S.C. § 1491(a)(l) (excluding claims sounding in tort from the jurisdiction of the Court of Federal
Cited 3 timesPublishedSim-Air, USA, Ltd. v. Commissioner
98 T.C. 187 · United States Tax Court · Feb 24, 1992
They are clearly distinguishable. … export receipt or a qualified export asset.
Cited 11 timesPublishedMartinez v. Secretary of Health and Human Services
United States Court of Federal Claims · Oct 4, 2022
Moy maintained, there was no literature offered in this case establishing how immune cells can get into the CNS in the absence of an actual “break” in the blood-brain barrier. Tr. at 473, 475-76, 518. … I also determined that the Palattao petitioners had failed to establish that TM could be mediated by a cytokine-driven process occurring a part of the initial, innate immune response. Id. at *36.
Cited 0 timesPublishedJuliet T. Tagupa v. Robert A. McDonald
27 Vet. App. 95 · United States Court of Appeals for Veterans Claims · Aug 26, 2014
Tagupa, appeals through counsel from an August 2, 2011, Board of Veterans' Appeals (Board) decision that denied her VA benefits because her husband did not have qualifying military service to establish status as a veteran … In its decision, the Board mentioned that service department certifications may establish unrecognized guerrilla service, which is qualifying service for VA compensation benefits.
Cited 11 timesPublishedDepartment of Justice Office of Legal Counsel · Nov 27, 2000
A separate, uncodified provision establishes even more clearly section 2412(d)’s subordinate status, stating that nothing in section 2412(d) “ alters, modifies, repeals, invalidates, or supersedes any other provision of Federal … EAJA was clearly written to function as a fallback waiver of sovereign immunity. Congress explicitly instructed that section 2412(d) should not be construed to alter or modify other fee-shifting provisions.
Cited 0 timesPublished14 I. & N. Dec. 190 · Board of Immigration Appeals · Jul 1, 1972
This business was established in 1946 and currently em- ploys 225 persons. … All qualified and willing appli- cants will be employed notwithstanding the training program.
Cited 13 timesPublished119 Fed. Cl. 641 · United States Court of Federal Claims · Dec 18, 2014
sovereign, is immune from suit save as it consents to be sued.” … Cl. 1972) (same). 8 The unjust conviction statute is clearly remedial in nature. Osborn v. United States, 322 F.2d 835, 839 (5th Cir. 1963) (quoting McClean v. United States, 73 F.
Cited 2 timesPublished75 Fed. Cl. 769 · United States Court of Federal Claims · Feb 9, 2007
The SBA determined that BCP was a qualified HUBZone SBC. Id. at 7. … EAJA Must be Strictly Construed “The EAJA is a waiver of sovereign immunity which must be strictly construed.” Levernier Constr., Inc. v.
Cited 1 timesPublishedShelby U.S. Distributors, Inc. v. Commissioner
71 T.C. 874 · United States Tax Court · Feb 20, 1979
The trust was established in 1959 to serve under an employees profit-sharing plan established for the employees of a business then known as Shelby Supply Co. … Moreover, the facts of such cases are clearly distinguishable from those of the case now before us, and such cases do not justify revoking the trust’s exemption in this case.
Cited 19 timesPublished25 I. & N. Dec. 824 · Board of Immigration Appeals · Jul 1, 2012
Because we conclude that it does not qualify as an admission to the United States, the respondent’s appeal will be dismissed. I. … Currently, persons born in the CNMI are United States citizens at birth and are entitled to the same privileges and immunities as all United States citizens. See sections 303-304 of the Covenant.
Cited 4 timesPublishedParmer v. Secretary of Health and Human Services
United States Court of Federal Claims · Apr 19, 2021
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 … (case reports are “hypothesis-generating”), 147 (case reports do not have “a high level of evidence that that is truly causal”), 151 (case reports show “a potential that we then need to further study in order to define clearly
Cited 0 timesPublished82 T.C. 843 · United States Tax Court · May 30, 1984
The Internal Revenue Service then qualified the position it took in Rev. … "A state or municipality itself, however, would not qualify as an organization described in section 501(c)(3) since its purposes are clearly not exclusively those described in section 501(c)(3) of the Code.
Cited 1 timesPublishedCommonwealth of Puerto Rico v. United States
44 Fed. Cl. 618 · United States Court of Federal Claims · Aug 31, 1999
Once jurisdiction is challenged by the court or the opposing party, the plaintiff bears the burden of establishing jurisdiction. McNutt v. … Individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Mitchell, 445 U.S. at 538 , 100 S.Ct. 1349 .
Cited 6 timesPublished23 Cl. Ct. 226 · United States Court of Claims · Jun 20, 1991
Plaintiff maintains that since his termination was erroneously characterized as one “for cause,” he rightfully qualifies under section (b) to be paid severance pay. … This unambiguous provision clearly applies to the plaintiff here, who is a Pakistani citizen employed in Pakistan.
Cited 19 timesPublished25 B.T.A. 599 · United States Board of Tax Appeals · Feb 24, 1932
The evidence adduced by the petitioner consists of a valuation report of a qualified oil engineer and of the oral testimony of such engineer. … After careful consideration of all the evidence, we think it falls short of establishing the full value asserted by the petitioner, but it does indicate clearly that the petitioner’s interest in the lease in question had
Cited 0 timesPublished
Ask Donna