Case law

Stern Bros. & Co. v. Commissioner

16 T.C. 295 · United States Tax Court · Feb 8, 1951

They were purchased to qualify D. H. O’Leary, an employee of petitioner, on the board of directors of Cook Paint. … Petitioner claims that it kept its books on a strict cash basis which clearly reflected its income during the taxable years.

WANG

11 I. & N. Dec. 282 · Board of Immigration Appeals · Jul 1, 1965

. • The petitioner, Stanford University, is a well-established institu- tion of higher education.' … It was established in, 1885, has over 6,000 employees and a student enrollment of over 10,000 from all parts of the United States and -foreign countries.

Kennedy Heights Apartments Ltd. I v. United States

63 Fed. Cl. 731 · United States Court of Federal Claims · Jan 31, 2005

Defendant’s reliance on Christopher Village, to establish a prior material breach in this ease is misplaced. … Fries' opinion, because he has not been qualified as an expert, and his report, which they argue is hearsay, was not produced to Plaintiffs until after the close of discovery. Pis.' Opp. at 20, n. 4.

Soffron v. Commissioner

35 T.C. 787 · United States Tax Court · Feb 24, 1961

The committee report clearly indicates that it was the intent of the Congress that such a procedure of analysis be utilized. The report, S. Eept. No. 1622, to accompany H.E. 8300 (Pub. … We think an examination of all the attendant facts with a view to the economic realities of the transaction definitely establishes that the assignment was a formalistic attempt to come within the purview of section 1235 in

Seagrave v. United States

128 F. Supp. 400 · United States Court of Claims · Feb 8, 1955

Defendant contends that the Army’s special regulation is a reasonable one, clearly consistent with the provisions of the statute and therefore having the force and effect of law. … The Navy Secretary asked the Comptroller whether he might establish January 1, 1949, as the effective date of Title III “without jeopardizing the right of individuals concerned to receive credits for points during the period

Simmons v. United States

71 Fed. Cl. 188 · United States Court of Federal Claims · Apr 25, 2006

This statute is not subject to waiver or estoppel because it constitutes a limitation on Congress’s waiver of sovereign immunity. Hopland Band of Pomo Indians v. … Because it limits the waiver of sovereign immunity, the statute limits the jurisdiction of this Court. Hopland Band, 855 F.2d at 1576-77 .

National Asso. of American Churches v. Commissioner

82 T.C. 18 · United States Tax Court · Jan 5, 1984

Also, you have failed to establish that no part of your net earnings inures to the benefit of private individuals. … However, the administrative record clearly reflects that petitioner provides some financial and tax advice to its members. It provides sample incorporation papers.

Jewell v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 28, 2016

To establish entitlement to compensation under the Program, a petitioner is required to establish each of the three prongs of Althen by a preponderance of the evidence. See id. … McCusker identified several alternate extrinsic factors that qualify under Dr.

Lorain Ave. Clinic v. Commissioner

31 T.C. 141 · United States Tax Court · Oct 23, 1958

Since petitioner’s trustees did not establish any schedule fixing the charges which could be made, each doctor was free to fix the amount of his fees as he saw fit. … It is concluded, upon the entire record, that petitioner did not qualify for exemption from tax under section 101 (6) in any of the years 1945-1953, inclusive.

Estate of McAlpine v. Commissioner

96 T.C. 134 · United States Tax Court · Jan 24, 1991

The dissenting opinion somehow concludes that the report language does not permit what the statute clearly does permit. … The de minimis rule established in this provision is intended to apply solely as a guideline in determining whether perfection of an agreement is to be permitted.

Beddingfield v. Secretary of Health & Human Services

50 Fed. Cl. 520 · United States Court of Federal Claims · Oct 2, 2001

Petitioner argued that her son, Dallas, suffered the first symptoms of an encephalopathy within the 72-hour time period allotted by the Program’s Vaccine Injury Table (Table), and thus qualified for the presumption that his … Ultimately, the Petitioner submitted documentary evidence establishing that the review petition had been timely addressed to this Court, and the Respondent agreed.

Spiegel v. Commissioner

49 T.C. 527 · United States Tax Court · Feb 23, 1968

That such was the intent of Congress is clearly reflected by the legislative history of that section since the House committee report states that “Such plan must be in writing.” 5 Moreover, Treasury regulations constitute … Memo. 1966-192 , that language similar to the statement contained in the revised minutes did not qualify as a plan under sec. 1244.

Ceramica Regiomontanam, S.A. v. United States

636 F. Supp. 961 · United States Court of International Trade · May 29, 1986

These limitations include strict time constraints, budgetary restrictions, and the availability of qualified personnel. … In this case the establishment of a country-wide rate is clearly consistent with prior administrative practice, and well within the permissible scope of the agency’s discretion.

Goodwill Industries of South Florida, Inc. v. United States

United States Court of Federal Claims · Sep 18, 2022

have established economic interest bona fides because they have been qualified under the AbilityOne Program and are a mandatory source. … That suggestion is clearly counterfactual.

Maclean v. Commissioner

73 T.C. 1045 · United States Tax Court · Mar 12, 1980

Rul. 70-247, 1970- 1 C.B. 156 , and therefore, the compensation he received during his secondment qualifies for the treaty exemption. Rev. … On the contrary, the record as a whole clearly indicates that the compensation petitioner was paid by Rohr-Plessey was received for services he performed directly for that company.

Kern v. Brown

4 Vet. App. 350 · United States Court of Appeals for Veterans Claims · Mar 10, 1993

Such matters are exclusively within the purview of the military establishment. … Moreover, appellant’s attorney is not qualified to provide an explanation of the significance of the clinical evidence. Esp iritu v. Derwinski, 2 Vet.App. 492, 495 (1992).

Marland v. United States

53 F.2d 907 · United States Court of Claims · Jun 5, 1933

These are all State schools, established and maintained as such, and constitute a part of the State’s educational system (Comp. Okla. … power, where the tax is not laid upon the contract made by the State in the exercise of that power, or upon the amounts payable thereunder, but is laid upon the result of distinct transactions by private owners, it must clearly

Real Estate Broker's License

49 Pa. D. & C. 445 · Pennsylvania Department of Justice · Mar 2, 1944

They are admitted to the bar only after they have established that they possess good moral character and have established their qualifications to practice law. … Privileges and immunities extending to an attorney by virtue of his office are peculiarly personal.

V. v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 28, 2021

Standards for Adjudication The Vaccine Act was established to compensate vaccine-related injuries and deaths. § 10(a). … are clearly detrimental in the pathophysiology of MS;” however, “mechanisms by which T and B cells migrate through endothelial cells are key steps in the pathogenesis of MS.”

Doty v. Commissioner

62 T.C. 587 · United States Tax Court · Aug 5, 1974

In November 1970, pursuant to motions made by the attorney general of Montana on the ground of governmental immunity, the State of Montana, the Governor of Montana, and the secretary of state of the State of Montana were … Just as “not every payment to an organization which qualifies as a charity is a charitable contribution,” Estate of Willis D.