Case law

Rosenthal v. United States

11 Cl. Ct. 165 · United States Court of Claims · Nov 5, 1986

Therefore, a transfer to an account within the taxpayer’s control would not qualify for the § 461(f) deduction. … Although Amcan was the grantor of the trust, since plaintiffs are the sole partners of Amcan, it is clearly plaintiffs’ intentions which are at issue herein.

Change-All Souls Housing Corp. v. United States

671 F.2d 463 · United States Court of Claims · Feb 10, 1982

Reg. §§ 1.509 (a)-4(c), (d), and (e), establish "organizational” and *393 "operational” tests. … We hold that plaintiff qualifies under both tests. 1. Organizational.

Clarke v. Commissioner

54 T.C. 1679 · United States Tax Court · Aug 31, 1970

Petitioners were beneficiaries in a profit-sharing trust established by their employer, a subsidiary of Crucible Steel Co. The subsidiary was merged into the parent. … Crucible Steel Co. had adopted a qualified retirement plan for salaried, nonunion employees in 1948 which was also incorporated in a trust.

Hyundai Steel Co. v. United States

701 F. Supp. 3d 1398 · United States Court of International Trade · May 2, 2024

Instead, the court explained, Commerce had “relied on the existence of the criteria per se to establish specificity” pursuant to 19 U.S.C. § 1677(5A)(D)(i) instead of making the findings necessary to establish “an explicit … Commerce contrasted the “internationally-oriented manufacturing subsectors” that qualified for the full allocation with the “broader spectrum of manufacturing groups” that qualified for the standard allocation.

Alberto Q. Palor v. R. James Nicholson

21 Vet. App. 202 · United States Court of Appeals for Veterans Claims · May 11, 2007

This finding is clearly erroneous. See Mayfield, 444 F.3d at 1333-34. … or does not qualify him for veteran status may be binding on his claim.

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.

New York State Teamsters Conference Pension & Retirement Fund v. Commissioner

90 T.C. 862 · United States Tax Court · May 9, 1988

Clearly, the determination here was requested for the Brewery Workers Fund prior to the merger. … Clearly, the 1983 request concerned a determination with respect to the qualified status of the Brewery Workers Fund prior to the merger.

Energy Capital Corp. v. United States

45 Fed. Cl. 481 · United States Court of Federal Claims · Jan 11, 2000

Clearly, the accountant has knowledge of extraordinary importance to the attorney’s investigation of the tax matter. … Not every independent contractor qualifies for this special protection as the authorities such as Bieter and the law review article by Dean Sexton make clear.

Frantz v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 20, 2019

Petitioner clearly held an “honest belief” that she had sustained a vaccine injury throughout the early stages of her claim. … Frantz’s theory of causation was clearly discredited.

Howell v. United States

159 F. Supp. 597 · United States Court of Claims · Mar 5, 1958

It will serve the ends of justice to honor the clearly expressed wishes of a gallant officer who died in defense of his country, as those wishes are revealed in his last will and testament. … Had defendant waited a few days longer, plaintiff would have qualified.

MARCAL NETO

25 I. & N. Dec. 169 · Board of Immigration Appeals · Jul 1, 2010

In fact, section 204(e) of the Act makes clear that even when a visa petition is approved, the alien is not immunized from having the basis for the visa petition examined by an Immigration Judge, if warranted, once the alien … Administrative closure avoids the repeated rescheduling of a case that is clearly not ready to be concluded. Either party can move to have the case recalendered once the portability determination is made.

Barksdale v. United States

United States Court of Federal Claims · Nov 20, 2024

Similarly, it is well-established that this Court is not a forum for all “federal 1 See U.S. Court of Federal Claims: The People’s Court, THE FED. … Cir. 2002) (“The Court of Federal Claims is not a district court of the United States.”). 6 Not only does Plaintiff bring claims under the FTCA, but his claims clearly sound in tort.

Chrysler Corp. v. United States

87 F. Supp. 2d 1339 · United States Court of International Trade · Feb 7, 2000

Ford Motor Co., 157 F.3d at 860; see also id. at 857 ("[F]or an error to be correctable, it must simultaneously qualify as at least one of the three enumerated types and not qualify as an 'error in the construction of … Although, in Executone, the CAFC did not explicitly discuss the issue of timing, its silence on the issue -- in the face of an importer's clearly established knowledge of its factual mistake prior to liquidation -- demonstrates

Stephenson v. Commissioner

79 T.C. 995 · United States Tax Court · Dec 13, 1982

On these facts, petitioner was clearly not an agent of the Life Science Church for tax purposes. See Kelley v. … Under section 6654(b), there was clearly an underpayment of estimated tax. Petitioner obviously does not qualify under any of the exceptions set out in section 6654(d).

Nifakos v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 12, 2021

Credibility of the Experts I will note at the outset that while all of the experts were qualified to testify in this proceeding, I found Dr. … These impressive qualifications render him especially qualified to opine on the issues germane to this case.

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

28 Fed. Cl. 716 · United States Court of Federal Claims · Jul 30, 1993

Alternatively, to obtain compensation for an off-Table injury, petitioner must establish causation-in-fact in order to establish a prima facie case. Ultimo v. Secretary of HHS, 28 Fed.Cl. 148, 150 (1993). … Sperry stated that “the history suggests the temporal relationship between DPT immunization and onset of seizures and encephalopathy.” However, temporal association is not sufficient to prove causation-in-fact.

Taylor v. United States

73 Fed. Cl. 532 · United States Court of Federal Claims · Oct 13, 2006

These claims for damages arise clearly from allegations of discrimination. … Assuming, for the sake of argument, that 28 U.S.C. § 2501 can be equitably tolled in this case, plaintiff would not qualify for such relief.

MARTINEZ-GOMEZ

14 I. & N. Dec. 104 · Board of Immigration Appeals · Jul 1, 1972

If he so qualifies, then he may properly be accorded a preference status under section 203(a) of the Act, assuming he is otherwise qualified. … In order to qualify, it must be established (1) that he is an alien spouse, (2) that he will be "accompanied by" his spouse within the meaning of that term's definition found in 22 CFR 42.1, (3) that the accompanying spouse

Whitehead v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 25, 2021

Whitehead provided the following history: [He] was behind on his vaccine/immunizations and one week ago [he] had multiple vaccines to help catch him up on his immunization. … First, and most importantly, the record clearly establishes that K.J.’s post-vaccination symptoms manifested outside the 5-15 day timeframe.

Tionesta Sand & Gravel, Inc. v. Commissioner

73 T.C. 758 · United States Tax Court · Jan 31, 1980

Concluding that the plan in its original form clearly did not qualify, the Court refused to hold that the plan was entitled to qualified status because plan defects were never brought into operation. 9 By amending the plan … Sec. 1.401-6 Termination of a qualified plan.