Case law

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.

Rochman v. United States

27 Fed. Cl. 162 · United States Court of Federal Claims · Nov 24, 1992

Pursuant to the executed August 15, 1986, contract, plaintiffs had clearly enrolled corn base acreage. … However, courts have held without qualification that the CCC is immune from injunctions. Raines v. United States, 12 Cl.Ct. 530, 533 (1987) (citing Stroud v.

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.

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.

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.

Si Wireless, LLC v. United States

United States Court of Federal Claims · May 13, 2026

In July of 2024, the FCC suspended payments until an investigation could establish SI’s eligibility. … Either would normally be enough to establish subject matter jurisdiction under the Tucker Act.

Winnebago Tribe v. United States

101 Fed. Cl. 229 · United States Court of Federal Claims · Oct 25, 2011

Other treaties established the reservation upon which the Tribe currently resides. … The facts forming the basis of the two suits are clearly intertwined.

Prochorenko v. United States

45 Fed. Cl. 494 · United States Court of Federal Claims · Jan 13, 2000

Thus, the key question before this court is whether the “Collitti settlement,” qualifies as a settlement of “partnership items” under section 6224(c)(2). … The *501 Collittis’ liability for “partnership items” had been “conclusively” established by the Second Circuit decision as it has been for the Prochorenkos.

Kelly v. United States

138 F. Supp. 244 · United States Court of Claims · Jan 31, 1956

qualified to assume the duties of the position of rating specialist, occupational. … Civil Service Regional Office’s affirmance of the Boston regional office’s actions on the ground that the order was complied with, was clearly erroneous, and on the ground of interchangeability was irrelevant and is not binding

Mangual v. United States

27 Fed. Cl. 480 · United States Court of Federal Claims · Jan 27, 1993

It is well established that the United States “as sovereign, is immune from suit save its consent to be sued.” United States v. Sherwood, 312 U.S. 584, 586 , 61 S.Ct. 767, 769 , 85 L.Ed. 1058 (1941). … An individual is not entitled to receive pay or other benefits of a position unless and until he or she has qualified as an employee by having performed the function of that position. See, e.g., McCarley v.

Knorr v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 11, 2019

I acknowledge that the existing record does not clearly establish an etiology for Ms. … Gershwin was qualified to opine on immunologic matters, and his demonstrated expertise on such fronts required me to take seriously his opinion.

Uusi, LLC, and Oldnar Corp. v. United States

110 Fed. Cl. 604 · United States Court of Federal Claims · Apr 25, 2013

The third parties clearly have interests in this litigation. … Although GHSP would clearly qualify as an intervenor as of right, this additional procedural tack was unnecessary.

Fulham v. Commissioner

40 B.T.A. 48 · United States Board of Tax Appeals · Jun 7, 1939

The trust holds the corpus and accumulates the income, and the purpose is clearly to provide for the children and their issue. … It leaves the corpus as clearly in the control of the settlor as Congress apparently contemplated when section 166 was enacted.

Arlanxeo U.S. LLC v. U.S. & U.S. Int'l Trade Comm'n

337 F. Supp. 3d 1350 · United States Court of International Trade · Sep 26, 2018

The party invoking jurisdiction must “allege sufficient facts to establish the court’s jurisdiction,” id. (citing McNutt v. Gen. … The Supreme Court of the United States has established a “readily administrable bright line” when analyzing whether a time limit is jurisdictional or nonjurisdictional: If the Legislature clearly states that a threshold

Estate of McWhorter v. Commissioner

69 T.C. 650 · United States Tax Court · Feb 2, 1978

Nevertheless, the court concluded that the facts established a debtor-creditor relationship created in 1926. … Taxpayers argued that subsequent distributions were merely payments on previously established obligations.

McWhirter Distributing Co. v. Texaco Inc.

668 F.2d 511 · Temporary Emergency Court of Appeals · Jun 1, 1981

Texaco has not clearly demonstrated the absence of any “genuine issue as to any material fact” with respect to these alleged violations. … The FTCA is involved only as it might operate as a waiv *526 er of sovereign immunity within its proper scope.

Kassidy A. Perkins v. Douglas A. Collins

United States Court of Appeals for Veterans Claims · May 16, 2025

Rudisill and Appellant's Nonoverlapping Qualifying Service As we explained above, in Rudisill, the Supreme Court held that a veteran with separate periods of qualifying service establishing eligibility for benefits … Appellant's lengthy active-duty service qualified her for benefits under both the MGIB and Post-9/11 programs without her having to use any of her time in service more than once to establish eligibility.

Engineered Timber Sales, Inc. v. Commissioner

74 T.C. 808 · United States Tax Court · Jul 22, 1980

Pugh that ETS probably could establish a profit-sharing plan qualified under the Internal Revenue Code, Mr. Hurst suggested that Mr. and Mrs. … Respondent takes the position that petitioner did not establish such a plan in 1974 but merely formed the intent in that year to establish such a plan at a later date.

Riverfront Groves, Inc. v. Commissioner

60 T.C. 435 · United States Tax Court · Jun 18, 1973

In the case at bar there are undeniable accessions to wealth, clearly realized, which petitioner benefits from and which it has consented to return as income. … established that income may be- constructively received even though its actual receipt is waived by the taxpayer.

Peterson v. Commissioner

45 T.C. 497 · United States Tax Court · Feb 28, 1966

Peterson is qualified as either a fiduciary or personal representative to bring or to authorize the bringing of a suit on behalf of the Estate of Charles A. … Davison, supra, is clearly distinguishable. There the surviving wife never subsequently qualified as administra-trix of her husband’s estate.