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  • N-C-M

    25 I. & N. Dec. 535 · Board of Immigration Appeals · Jul 1, 2011

    only that he or she qualified as a “child” at the time of the initial registration period, not at the time the application was filed. … We review an Immigration Judge’s findings of fact, including credibility findings, to determine whether they are “clearly erroneous.” See United States v.

    Cited 2 timesPublished
  • Forman-Franco v. Secretary of Health and Human Services

    United States Court of Federal Claims · Jan 21, 2020

    can stimulate a positive immune response. … The undersigned finds the evidence discussed in this ruling qualifies as preponderant evidence to show the flu vaccine caused petitioner’s shoulder injury within the time frame required.

    Cited 0 timesPublished
  • Lawinger v. Comm'r

    103 T.C. 428 · United States Tax Court · Sep 1, 1994

    Although this is a fully stipulated case, petitioner still bears the burden of proof and must establish the facts necessary to her case. Borchers v. … The omission of the discharge of indebtedness income in the amount of $70,312 results in an understatement of income tax that clearly exceeds either of the statutory floor amounts.

    Cited 43 timesPublished
  • Philipp Bros., Inc. v. United States

    640 F. Supp. 261 · United States Court of International Trade · Jun 27, 1986

    A third case cited at oral argument by defendant is clearly distinguishable from the case at bar. In Nixon v. … Thus, effective relief from a court's denial of absolute immunity can be afforded only if an immediate appeal is allowed.

    Cited 7 timesPublished
  • Lion Raisins, Inc. v. United States

    57 Fed. Cl. 435 · United States Court of Federal Claims · Aug 1, 2003

    Contrary to plaintiffs argument, pri- or precedent clearly establishes that instrumentalities such as RAC, established pursuant to the AMAA, are NAFIs. Kyer v. … The issue involves appropriations, clearly a legislative function. See U.S. Const, art. I § 9.

    Cited 8 timesPublished
  • Brotman v. Commissioner

    105 T.C. 141 · United States Tax Court · Aug 24, 1995

    This distinction is accomplished not by establishing differences in the descriptive requirements and thus the existence of a qualified domestic relations order but by providing for special tax treatment of a QDRO only in … Initially, we note that since that issue directly affects the adjudication of the deficiency asserted by respondent against petitioner, petitioner clearly has standing to raise the issue. Cf. Anthes v.

    Cited 27 timesPublished
  • Morris v. Secretary of the Department of Health & Human Services

    20 Cl. Ct. 14 · United States Court of Claims · Mar 22, 1990

    established or are in doubt Id. at 423-26. … In this particular case, the weight of the evidence presented to the court was sufficient to establish the cause of action and clearly entitle the victim, Ronald Dean Morris, Jr., to compensation under the Vaccine Act for

    Cited 15 timesPublished
  • Kulick v. Derwinski

    2 Vet. App. 640 · United States Court of Appeals for Veterans Claims · Jul 28, 1992

    The BVA determined appellant did not qualify for aid and attendance. … It is only necessary that the evidence establish that the veteran is so helpless as to need regular aid and attendance....

    Cited 1 timesPublished
  • Cummins-Collins Foundation v. Commissioner

    15 T.C. 613 · United States Tax Court · Nov 15, 1950

    We are to determine whether this petitioner qualifies. … The facts set forth in our findings clearly show that the corpus of petitioner was invested in amply-secured mortgage notes of certain enterprises either owned or controlled by either some or all of the individuals who were

    Cited 0 timesPublished
  • Terry v. United States

    96 Fed. Cl. 131 · United States Court of Federal Claims · Dec 15, 2010

    Bid Protests Second, the Tucker Act waives sovereign immunity for claims against the United States in bid protests. … According to plaintiff, she was the only qualified offeror and would have received the contract award but for the AAFES’s alleged procurement errors and Ms. Roldan’s acts of bad faith. Id.; see also Am.

    Vacated in part, on other grounds by Terry v. United States, 98 Fed. Cl. 736 (2011)Cited 5 timesPublished
  • Washington International Insurance v. United States

    678 F. Supp. 902 · United States Court of International Trade · Jan 12, 1988

    Since such an action clearly did not exist at common law, the Court concluded that the Seventh Amendment did not apply. … We note in passing that the Foreign Sovereign Immunities Act, 28 U.S.C. §§ 1330 , 1602-11, reflects the recent intent of Congress "to incorporate into United States law the ‘restrictive’ theory of sovereign immunity in accordance

    Reversed by Washington International Insurance Co. v. The United States, 863 F.2d 877 (1988)Cited 3 timesPublished
  • MONREAL

    23 I. & N. Dec. 56 · Board of Immigration Appeals · Jul 1, 2001

    (3) In establishing eligibility for cancellation of removal, only hardship to qualifying relatives, not to the applicant himself or herself, may be considered, and hardship factors relating to the applicant may be … In fact, as discussed above, that history suggests a standard that, although high, is clearly less than “unconscionable.”

    Cited 485 timesPublished
  • Martin v. Commissioner

    84 T.C. 620 · United States Tax Court · Apr 2, 1985

    In accordance with Estate of Abell, the rental of the farm to Droege Farms for a pure cash rental during portions of 1979 and 1980, clearly constituted a cessation of the same qualified use by the qualified heirs, calling … In this case, such a failure of qualified use by the qualified heirs is clearly shown, is not cured by any "material participation” by petitioners (Estate of Abell v.

    Cited 17 timesPublished
  • Innotech Aviation Ltd. v. United States

    21 Ct. Int'l Trade 1392 · United States Court of International Trade · Dec 18, 1997

    Discussion This cáse presents the Court with one issue: whether the ATCA certification that Innotech submitted to Customs is legally sufficient to qualify for ATCA duty-free treatment. … The affidavit of Innotech’s customs broker, Steven E Weiss, and Innotech’s anwers to Customs’ interrogatories, support this statement and clearly establish that Customs did have Innotech’s certification at the time of entry

    Cited 1 timesPublished
  • Lockheed Martin Corp. v. United States

    39 Fed. Cl. 197 · United States Court of Federal Claims · Sep 25, 1997

    Id. *203 Clearly, in this case, the newly discovered qualified research expenditures could have been separately raised, as sole or independent claims for refunds, and are not factually “integral to nor subsidiary of’ plaintiffs … The statute and the regulation clearly require that the IRS be given the chance.

    Cited 7 timesPublished
  • DRI Industries, Inc. v. United States

    657 F. Supp. 528 · United States Court of International Trade · Feb 10, 1987

    Thus “[a]bsent a clearly expressed legislative intention to the contrary, that language must ordinarily be regarded as conclusive.” Consumer Product Safety Comm’n v. … For present purposes, this Court must establish the common characteristics found in “luggage” as enumerated in 2(a)(ii) and determine if the tool chests retain these qualities and confirm their classification under item 706

    Cited 9 timesPublished
  • Bender v. Secretary of Health and Human Services

    United States Court of Federal Claims · Nov 14, 2017

    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 … Bender’s TM, he also proposed an opinion regarding causation (a topic he was somewhat less qualified to opine upon than Dr. Byers). See generally Tr. at 200-25.

    Cited 0 timesPublished
  • Statesman Savings Holding Corp. v. United States

    26 Cl. Ct. 904 · United States Court of Claims · Jul 24, 1992

    The clause thus clearly encompasses FHLBB Resolution 88-169 which was issued the same day as the Assistance Agreement. … While Congress clearly may alter the regulatory treatment of supervisory goodwill, it must also honor the plaintiffs’ rights.

    Cited 34 timesPublished
  • George Hyman Construction Co. v. United States

    39 Cont. Cas. Fed. 76,601 · United States Court of Federal Claims · Dec 2, 1993

    [I]t is apparent that, insofar as they relate to these particular claims, the releases are clearly conditional or contingent in nature. … including this, only the subcontractor’s own attorneys actually prosecute the suit, at the subcontractor’s sole expense, and the contractor is not even exposed to liability for a false certification since it is permitted to qualify

    Cited 20 timesPublished
  • Loftus v. Commissioner

    90 T.C. 845 · United States Tax Court · May 9, 1988

    Clearly, the 1983 request concerned a determination with respect to the qualified status of the Brewery Workers Fund prior to the merger. … We are clearly without jurisdiction to do so. In this regard, we note that our jurisdiction is limited to determining whether a plan is or is not qualified. S. Rept. 93-383, supra, 1974-3 C.B. at 193; Wenzel v.

    Cited 13 timesPublished

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