Case law

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.

Burns, Stix Friedman & Co. v. Commissioner

57 T.C. 392 · United States Tax Court · Dec 16, 1971

Three of 'the Justices joined in the numerical majority opinion which concluded that the two specialized courts were established under article III of the Constitution and the judges were thus qualified to sit as article III … indicated the intent of Congress that they were established as article III courts, thus renouncing any rights it might have had to change the tenure and compensation of the judges, and thus clearly making them article III

Land Grantors in Henderson, Union v. United States

86 Fed. Cl. 35 · United States Court of Federal Claims · Feb 24, 2009

“To qualify as a legal claim, the claim must be viable in all terms — for example, it must not be barred by the applicable statute of limitations or by some other sovereign immunity defense.” Id. … It is well established that sovereign immunity bars suits against the United States, unless the federal government has consented to being sued. See United States 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

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

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

24 Cl. Ct. 329 · United States Court of Claims · Sep 25, 1991

Thus, contrary to the assertions of the special master, the record clearly shows that Dr. … Clearly then, the petitioners established a prima facie case of entitlement.

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

S. Stern & Company v. The United States

331 F.2d 310 · Court of Customs and Patent Appeals · Dec 12, 1963

It is clearly manifest that Rule 9 of the Customs Court is wholly in consonance with 28 U.S.C. § 1654 , which provides: “§ 1654. … It is true that appellant qualified as the consignee when it produced at the time of entry an order bill of lading duly endorsed by the consignor.

Elliott v. United States

96 Fed. Cl. 666 · United States Court of Federal Claims · Mar 2, 2011

Plaintiff qualified for, and began receiving, monthly Social Security payments in January 2009, the year of his release from prison. Id. … United States, 566 F.3d 1358, 1360 (Fed.Cir.2009) (“[Wjaivers of the United States’s sovereign immunity are to be construed narrowly”).

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.

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

Schwartz v. United States

16 Cl. Ct. 182 · United States Court of Claims · Jan 17, 1989

It is well established that a suit in this court is only proper insofar as the United States has waived sovereign immunity and consented to suit. See United States v. … The waiver of sovereign immunity and consent to be sued must be clearly expressed and will be strictly construed. See United States v. King, 395 U.S. 1, 4 [ 89 S.Ct. 1501, 1502-1503 , 23 L.Ed.2d 52 ] (1969).

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.

Ruben ex rel. Ruben v. Secretary of the Department of Health & Human Services

22 Cl. Ct. 264 · United States Court of Claims · Jan 3, 1991

Clearly, courts have allowed exceptions to these general rules of statutory construction. See, e.g., Willis v. … Clearly, the fact that the state oversees this guardianship provides some level of protection against waste and mismanagement.

Pierce v. Commissioner

66 T.C. 840 · United States Tax Court · Aug 9, 1976

establish” that she provided more support for the child during that year than did the noncustodial parent. … In order to “clearly establish” her support, the custodial parent must show, by a clear preponderance of the evidence, that she provided more support than the noncustodial parent. Allen E.

Spiegelman v. Commissioner

102 T.C. 394 · United States Tax Court · Mar 8, 1994

The term “qualified scholarship” refers to “any amount received by an individual as a scholarship or fellowship grant to the extent the individual establishes that, in accordance with the conditions of the grant, such amount … was used for qualified tuition and related expenses.”

Collins v. United States

24 Cl. Ct. 32 · United States Court of Claims · Aug 23, 1991

to qualify for and pass review. … OPNAVINST 1412.2C (July 13, 1983) establishes the requirements for qualification and designation as a Surface Warfare Officer (SWO). .

Porter v. United States

496 F.2d 583 · United States Court of Claims · May 15, 1974

II, 1972), Congress has waived the immunity of the United States in a host of actions, including those based upon express or implied contracts. … Under this provision, plaintiffs would clearly have a cause of action in Trust Territory court for the present claim.

Blum Folding Paper Box Co. v. Commissioner

25 T.C. 721 · United States Tax Court · Jan 13, 1956

The facts, we think, clearly establish petitioner’s qualification for relief under subsection (b) (4), both by reason of a change in management and a change in capacity for production. … The statute imposes no conditions as to the underlying causes for the qualifying changes.

Taylor v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 21, 2017

A ‘legal representative’ under the Act is thus properly defined as ‘a parent who qualifies as a legal guardian under State law’ or ‘an individual who qualifies as a legal guardian under State law.’” … Rooney established other eligibility requirements. Mr. Rooney did not establish one of the statutory elements for awarding attorneys’ fees and costs to non-prevailing petitioners: reasonable basis.