Case law

Davis v. Commissioner

81 T.C. 806 · United States Tax Court · Oct 26, 1983

The record clearly shows the pervasive use of Mrs. Davis’ Universal Life Church checking accounts for petitioners’ personal and family expenses. … established.

H.J. Heinz Co. & Subsidiaries v. United States

76 Fed. Cl. 570 · United States Court of Federal Claims · May 25, 2007

The “end result” test, on the other hand, establishes a standard whereby: ... … Moreover, the Court never suggested that a transaction lacking a business purpose would be immune from the sham transaction doctrine.

Fairholme Funds, Inc. v. United States

128 Fed. Cl. 410 · United States Court of Federal Claims · Sep 20, 2016

Circuit in In re Sealed Case, which provides for a shifting burden: if the government establishes that the communications at issue qualify for the privilege, then the plaintiff must demonstrate why the evidence is important … However, even if the documents were clearly protected by the privilege, it would not affect the court’s ultimate conclusion that plaintiffs have established a need for them.

Hamacher v. Commissioner

94 T.C. 348 · United States Tax Court · Mar 12, 1990

enacted to preclude the deduction of expenses attributable to the business use of a home office except under certain limited conditions, which are provided in section 280A(c). 4 Congress intended that only expenses which were clearly … Accordingly, petitioners here must establish that each business use of their home office qualifies under section 280A(c)(l).

Speers v. United States

38 Fed. Cl. 197 · United States Court of Federal Claims · Jun 23, 1997

The jurisdiction of this court to entertain claims against the government and grant relief is limited by the extent to which the United States has unequivocally waived its sovereign immunity. United States v. … pension plans; and qualified investment' entities.

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.

Mager v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 15, 2022

Shafrir, is a uniquely potent stimulator of the immune system. … The Court may set aside a special master’s decision for abuse of discretion “if the decision is clearly unreasonable, arbitrary, or fanciful; is based on an erroneous conclusion of law; rests on clearly erroneous fact findings

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.

AU YEUNG

16 I. & N. Dec. 540 · Board of Immigration Appeals · Jul 1, 1978

In addition, the language of the further proviso, which denies benefits to natural parents, clearly indicates the Congres- sional intent that there shall be an adoption, in order for immigration benefits as a "child" to … We have held in the past that in order for an alien beneficiary to qualify as the "son" or "daughter" of a petitioner, the beneficiary must once have qualified as the child of the petitioner under section 101(b)(1) of

Harold Unterberg v. The United States

412 F.2d 1341 · United States Court of Claims · Jul 16, 1969

It is only where the decision is clearly unsupported by substantial evidence or when there was a noncompliance with applicable laws and regulations, that this court may interfere. Ward v. … This contention is clearly without merit. Towell v. United States, 150 Ct.Cl. 422 (1960); Uhley v. United States, 147 F.Supp. 497 , 137 Ct.Cl. 275 (1957). 3 .

Monzon v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 1, 2021

Wallace was an anamnestic immune response. Tr. at 69. … Nov. 6, 2015) (petitioner established that her immune system was predisposed to autoimmune diseases such as RA, and that the Tdap vaccine significantly 10 Consideration of prior determinations is a two-way street that

Vega v. Secretary of Health and Human Services

United States Court of Federal Claims · May 26, 2017

The undersigned summarized the primary substantive issue in the case as being whether D.V.M.’s encephalopathy qualified as a Table injury. Id. at 1. … STANDARDS FOR ADJUDICATION The Vaccine Act was established to compensate vaccine-related injuries and deaths. §300aa-10(a).

O'Connell v. United States

14 Cl. Ct. 309 · United States Court of Claims · Feb 17, 1988

Plaintiff’s reading would eviscerate that purpose by immunizing a spouse from liability through the simple expedient of separately owned herds. … Damages in this type of action would be limited to program benefits for which plaintiff qualified. .

Hoffenberg v. Commissioner

22 T.C. 1185 · United States Tax Court · Sep 17, 1954

A determination by this Court favorable to petitioners’ contention would clearly amount to an indirect attempt to legislate. … consisting of the residuary estate, was to be held in any manner other than as a single trust., The grant of the power to the surviving spouse to appoint less than the whole corpus of the trust is not sufficient of itself to establish

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.

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.

Eastern Band of Cherokee Indians v. United States

16 Cl. Ct. 75 · United States Court of Claims · Dec 23, 1988

The data submitted were apparently incorrect, and the corrected data did not qualify for the comparability funding. The Honorable Ross O. … Congress provided a waiver of sovereign immunity in the Tucker Act, 28 U.S.C. § 1491 , which states: The United States Claims Court shall have jurisdiction to render judgment upon any claim against the United States founded

Meridian Products, LLC v. United States

77 F. Supp. 3d 1307 · United States Court of International Trade · Jun 26, 2015

Interpretation of the “Finished Goods Kit” Exclusion to the Orders When determining the scope of an antidumping and/or countervailing duty order, Commerce applies a three-step approach established … However, the plain language of the “finished goods kit” exclusion clearly addresses what is required for a good to qualify: the listing of “window frames, door frames and picture frames” as items of subject merchandise included

Lieber v. United States

116 Fed. Cl. 1 · United States Court of Federal Claims · May 6, 2014

The regulations provide that ,,[a] qualified soldier may be paid an SRB only once within each zone oritigititity.- ra. … The Tucker Act waives the sovereign immunity oithe United States to allow a suit for money damages, united States v.

United Fire Ins. Co. v. Commissioner

81 T.C. 368 · United States Tax Court · Sep 19, 1983

If that is done in this case, it is conceded that petitioner easily qualifies as a life insurance company. … Clearly the policies before us involve long-term risks that Congress said are analogous to life insurance.