Case law

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

Medkirk v. United States

44 Ct. Cl. 469 · United States Court of Claims · Mar 29, 1909

The suspension being clearly wrongful, it was held on the authority of Lellmann’s case ( 37 C. Cls. R., 128 ) that the suspended employee was entitled to recover. … The principle that there can be no interference of the courts with the performance of the ordinary duties of the executive departments is too well established for the court to group the authorities.

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.

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.

Smilo v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 9, 2023

cause an immune response. … Using the definitions described above, both PEG tube insertions qualify as “surgery.”

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.

Dawson v. Commissioner

59 T.C. 264 · United States Tax Court · Nov 20, 1972

OPINION Baum, Judge: In order for petitioner to qualify for the exclusion provided in section 911(a) (1), I.B.C. 1954, 2 he must establish not only that he was a bona fide resident of Australia, but also that his period of … This belief was clearly justified, since it was his company’s practice to provide followup foreign assignments after the first project was completed.

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.

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.

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.

Sherwin-Williams Co. Employee Health Plan Trust v. Commissioner

115 T.C. 440 · United States Tax Court · Nov 9, 2000

We acknowledge that the foregoing instructions to Forms 990-T are not as clearly stated as section 512(a)(3)(B) is. … We may, and we shall in this instance, disregard a stipulation between the parties where the stipulation is clearly contrary to the facts established by the record. See Cal-Maine Foods, Inc. v.

Opperman Coal Co. v. Commissioner

6 B.T.A. 1215 · United States Board of Tax Appeals · May 4, 1927

by other well established and uncon-troverted facts. … The evidence also established the fact that the Spruce Bend Lease, in close proximity to petitioner’s property, was sold in 1915 for $250,000.

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.”

Evans v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 10, 2020

Temporal proximity between vaccination and onset of symptoms is a necessary component in establishing causation in non-Table cases, but without more, temporal proximity “fails to establish a reasonable basis for a vaccine … Based on his knowledge, background, and experience, I qualified Dr. Santoro as an expert in gastroenterology at hearing.

Edward Sec. Corp. v. Commissioner

30 B.T.A. 918 · United States Board of Tax Appeals · Jun 14, 1934

At the time of this transaction, D’Ancona was the owner of all the stock of petitioner except two qualifying shares which were controlled by him. … They are subjects of specific legislation and before a taxpayer can take a deduction he must show facts which clearly entitle him to it under the statute.

Levy v. United States

83 Fed. Cl. 67 · United States Court of Federal Claims · Aug 8, 2008

It cannot even be determined at this point in time if the criteria for promotion to captain during the two boards he was considered but not selected was “fully qualified” or “best qualified.” … It cannot even be determined at this point in time if the criteria for promotion to captain during the two boards [plaintiff] was considered but not selected was “fully qualified” or “best qualified.”

Ungerman Revocable Trust v. Commissioner

89 T.C. 1131 · United States Tax Court · Dec 8, 1987

Petitioner was established by Charles H. Ungerman, Jr., on August 1, 1979, as a revocable inter vivos trust. After the death of Mr. Ungerman, on August 3, 1981, petitioner continued for the benefit of Mr. … As a result, the expenditure was clearly made for the purpose of preserving the assets of petitioner.

Reed v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 2, 2019

Based on [I.R.]’s developmental history and current functioning, he has clearly made marked improvements. … Niyazov intimated that the Giulivi paper establishes the presence of immune dysfunction in mitochondrial patients, nothing in the paper suggests any clinical evaluation of immune function.