Case law

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-?)!

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 .

Okerson v. Comm'r

123 T.C. 258 · United States Tax Court · Sep 9, 2004

That John Russell Okerson by his attorney, states that in the trial transcript of this Cause held before the Honorable Wyeth Chandler, the Court clearly stated more than one time that the Court intended all ordered alimony … The standard established by Congress for substitute payments is not, as petitioners would have it, whether a payor spouse actually makes a substitute payment.

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.

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.

Community Services, Incorporated v. The United States

422 F.2d 1353 · United States Court of Claims · Mar 20, 1970

In the case at hand, it is clear that plaintiff established the Life Insurance Company of Virginia as the trustee or guardian of the contributions which plaintiff was to make under the plan. … We agree with defendant that if it were possible for plaintiff to terminate the trust and recover the funds for its own use, then clearly such a possibility would disqualify the trust.

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.

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.

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.

Vosburgh v. Commissioner

23 B.T.A. 780 · United States Board of Tax Appeals · Jun 18, 1931

S. 582 , petitioner as a matter of law is entitled to a loss deduction if the evidence establishes the fact. … Qualified real estate men were called by both parties, several by the petitioner, and one by the respondent.

Prokopeas v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 18, 2019

physician to establish a causal relationship. … He was diagnosed a well child and received his immunizations. Ex. 10 at 14.

Felton v. Brown

7 Vet. App. 276 · United States Court of Appeals for Veterans Claims · Dec 21, 1994

Secretary of Health and Human Services, 815 F.2d 1381, 1383 (10th Cir.1987) (finding Government’s position to be substantially justified where applicable law was unclear or in flux; stating that “‘the more clearly established … However, whereas section 506 of the FCAA is an unequivocal waiver of sovereign immunity with respect to subsection (d) of the EAJA, it does not constitute a waiver of sovereign immunity with respect to subsection (b) of the

S. Parker Hardware Mfg. Corp. v. United States

47 Cust. Ct. 521 · United States Customs Court · Nov 22, 1961

Ex officio: /s/ Olle Garenberg (Olle Garenberg) It clearly appears that Lofgren failed to be sworn before the United States consul and that the notary public merely certified that the document was signed by Mr. B. Z. … It follows, therefore, that plaintiff has failed to establish the absence of a foreign value for the merchandise in controversy.

Central R. Co. v. Commissioner

35 B.T.A. 501 · United States Board of Tax Appeals · Feb 17, 1937

There is adequate evidence that the petitioner’s roadway properties are not immune to this depreciation. … That is what has been done under the petitioner’s established accounting method.

Contracting, Consulting, Engineering LLC v. United States

104 Fed. Cl. 334 · United States Court of Federal Claims · Apr 16, 2012

Fontanez’s qualifying years were from positions for which his résumé did not provide dates of service. See id. ¶ 7. The same is true for six of Mr. Garza’s qualifying years. See id. ¶ 8. This is telling. … If the protester fails in that regard, the protester cannot qualify for an injunction. Id.

Martinez v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 4, 2023

Moy, there is nothing offered in this case “establishing how immune cells can get into the [central nervous system] in the absence of an actual ‘break’ in the blood-brain barrier.” Id. C. … The Chief Special Master’s opinion clearly indicates that he considered all of the testimony.

United States v. Boe

543 F.2d 151 · Court of Customs and Patent Appeals · Nov 4, 1976

The settlement of the within action through the established judicial prodcedure of the forum in which the action is presently pending, or '2. The filing of an answer by the defendant.' … Statutes waiving immunity, and thereby defining jurisdiction, must be strictly construed. United States v. Sherwood, 312 U.S. 584 (1941); Blackfeather v. United States, 190 U.S. 368 (1903). In United States v.