Case law

Howard v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 4, 2022

Sheikh, who clearly possesses deep understanding of demyelinating diseases. Id. at *17. … Both experts were well-qualified to offer the opinions they did—indeed, on the specific injury in question, Dr.

J-R-G-P

27 I. & N. Dec. 482 · Board of Immigration Appeals · Jul 1, 2018

a sufficient likelihood that he or she will experience “torture” in these settings is not clearly erroneous. … The Immigration Judge did not clearly err when she found that the record does not establish that Mexican police are targeting mentally incompetent individuals in that country for arrest and incarceration.

Brown v. United States

5 Cl. Ct. 1 · United States Court of Claims · Mar 7, 1984

On the other hand, positive indicia on the issue indicate that plaintiff’s voting residence was clearly in Tennessee, plaintiff paid taxes to the IRS regional office that covers Tennessee, and he never formally established … (Emphasis added.) 19 The case law under sections 911(a)(1) and 871 establishes clearly that plaintiff would be considered a bona fide resident of Germany under the Internal Revenue Code.

Schmidt v. United States

5 Cl. Ct. 24 · United States Court of Claims · Mar 30, 1984

Without need to consider section 6013(e)(1)(A), plaintiff clearly fails to meet the requirements of sections 6013(e)(1)(B) and (C). … Section 6013(e)(1)(B) To meet this requirement, plaintiff must establish that in signing the 1977 tax return she did not know of, and had no reason to know of, the omitted income.

BUN

12 I. & N. Dec. 765 · Board of Immigration Appeals · Jul 1, 1967

No. 1627, it is stated : "The phrase 'for — purpose of performing' in section 212 (a) (14) clearly indicates that an immigrant alien within the contemplation of section 212(a) (14) must establish a … His intention to engage in the field of his academic preparation has been established.

Konner v. Commissioner

35 T.C. 727 · United States Tax Court · Feb 6, 1961

By agreement dated March 5,1955, petitioner Joan Konner’s father, Martin Weiner, established two separate trusts, naming his wife, Til-lie Weiner, as sole trustee. … We think the trust agreements clearly indicate that it would, and we hold that under the provisions of section 2503(c) the gifts qualify for treatment as gifts of present interests for the purposes of section 2503 (b).

Gutbro Holding Co. v. Commissioner

47 B.T.A. 374 · United States Board of Tax Appeals · Jul 22, 1942

Neither its continued existence nor any reason therefor is established. The record does not show that it was not dissolved. We think it was in fact liquidated. See Ward M. Canaday, Inc., 29 B. T. … In our opinion Congress thus clearly indicated that for Federal income tax purposes the present acquisition-?)!

East v. Brown

8 Vet. App. 34 · United States Court of Appeals for Veterans Claims · Jun 12, 1995

This debt will be the object of established collection procedures. Payment of the loan in full ordinarily is the way in which continuing liability on a mortgage note is ended. … be met in order to qualify for a retroactive release — namely, at the time of transfer, there must have been (1) a legally liable transferee, (2) currency of loan payments, and (3) a creditworthy transferee.

Boser v. Commissioner

77 T.C. 1124 · United States Tax Court · Nov 18, 1981

The regulations now in effect do not require the taxpayer to establish his primary purpose in undertaking the education. See Carroll v. … Boser’s flying was reasonable, but such assumption is clearly not warranted. Had Mr.

Depena v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 22, 2017

Romberg’s report nicely described the innate immune system. Tr. 117. Dr. Lokshin also acknowledged that the “Innate immune system clearly has a very big role in killing pneumococcus. That’s not in question.” … Prong 2: Logical Sequence of Cause and Effect Given that the DePenas have failed to establish prong 1, it follows that they have also failed to establish prong 2. See Caves v.

Sarah Toor v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 3, 2013

Exhibit 18 is a one-page document entitled “Immunization Record.” … In any event, the immunization record submitted, Exhibit 18, includes most of the information that Section 25 of the Vaccine Act requires.

TIEN

17 I. & N. Dec. 436 · Board of Immigration Appeals · Jul 1, 1980

In order to qualify for adjustment of status under section 245, an alien must apply for adjustment, establish that he is eligible to receive an immigrant visa and is admissible to the United States for permanent residence … Interim Decision #2808 painter from establishing statutory eligibility for adjustment of status.

Morris v. Secretary of the Department of Health & Human Services

57 Fed. Cl. 383 · United States Court of Federal Claims · Jun 27, 2003

Tr. at 201-02 (“[T]he purpose of oral polio ... is the fact that you get mucosal immunity as well as circulating immunity.... There will ... be the change in mucosal immunity to prevent the uptake. … The Special Master stated clearly that her decision would not consider the possibility of myelomingocele as cause of Taylor’s condition.

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).

Reisinger v. Commissioner

71 T.C. 568 · United States Tax Court · Jan 16, 1979

If so, the expense is clearly nondeductible. Sec. 1.162-5(b)(3), Income Tax Regs. … A and B(l) and B(3) of this regulation. (2) The application shall be accompanied by supporting documents, such as transcripts of grades, diplomas, certificates, or degrees, as the Board may require. (3) The Board shall establish

Samuels v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 2, 2020

Samuels’s initial presentation was defined, since it clearly later progressed into MS. Id. at 51, 56. Dr. … immune response.

Russell Manufacturing Company v. United States

175 F. Supp. 159 · United States Court of Claims · Jul 15, 1959

Thus, under subsections (A), (B), and (C) of § 23 (p) (1), Congress permitted contributions made by employers to the so-called “qualified” plans to be deducted in the taxable year when paid. … reflect the income, the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the income.” 26 U.S.C.A. § 41 .

Mayer v. Commissioner

43 T.C. 403 · United States Tax Court · Dec 31, 1964

In order to establish a more accurate basis for reporting the value of the foregoing stock on the Federal estate tax return, it was decided that the stock should first be valued by the New York tax authorities. … Considering petitioner’s general familiarity with tax law and the fact that the due date of the return was clearly called to' his attention on the “Estate Tax Preliminary Notice,” we think that petitioner’s minimum responsibility

San Martinez Oil Co. v. Commissioner

25 B.T.A. 218 · United States Board of Tax Appeals · Jan 18, 1932

The facts of record clearly establish that the petitioner, by its own drilling operations, discovered oil on its Booth Lease on November 20, 1921, and that the well was not acquired as the result of the purchase of a proven … The value so found is clearly disproportionate to cost and depletion should be based on it.

Coast Federal Bank, FSB v. United States

48 Fed. Cl. 402 · United States Court of Federal Claims · Dec 28, 2000

Shaw, 478 U.S. 310, 314 , 106 S.Ct. 2957 , 92 L.Ed.2d 250 (1986) (“In the absence of express congressional consent to the award of interest separate from a general waiver of immunity to suit, the United States is immune from … Moreover, the decision in Lynch turned on statutory interpretation and the doctrine of sovereign immunity rather than takings law.