Case law
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BBS Associates, Inc. v. Commissioner
74 T.C. 1118 · United States Tax Court · Aug 26, 1980
joint and survivor annuity except to the extent that the participant elects another form of benefit payment, the trust established under the plan will fail to qualify under section 401(a). … Thus, the legislative history behind section 401(a)(ll) does not clearly establish that Congress intended a qualified joint and survivor annuity to be the normal form of distribution under a plan which offers an annuity.
Cited 17 timesPublishedArmed Services Board of Contract Appeals · Apr 7, 2021
CDM’s Argument that our Qualifying Ms. … Ortiz did not qualify as an expert in EPs (tr. 1/9-13), it neglects to mention that we also ruled prior to CDM’s case-in-chief that the Corps could voir dire Ms. Ortiz after CDM’s case-in-chief to establish that Ms.
Cited 0 timesPublishedWinnebago 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.
Cited 13 timesPublishedKnorr 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.
Cited 0 timesPublishedSi 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.
Cited 0 timesPublishedEstate 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.
Cited 3 timesPublishedUnited States Court of Federal Claims · Aug 29, 2013
And he admitted that oligoclonal bands are indicative of an immune response. Tr. at 268-69. In fact Dr. … Rather, it was clearly an abnormal response.
Cited 0 timesPublished93 T.C. 316 · United States Tax Court · Sep 6, 1989
Our attempt to reduce petitioners’ analysis to a clearly understandable legal issue has been frustrating. … It is not affirmative authority to open the floodgates wide to any carryover that is not clearly based upon some provision of law.
Cited 5 timesPublishedSan Martinez Oil Co. v. Commissioner
25 B.T.A. 218 · United States Board of Tax Appeals · Jan 18, 1932
The facts of record clearly establish that the petitioner, by its own drilling operations, discovered oil on its Booth Lease on November 20, 1921, and that the well was not acquired as the result of the purchase of a proven … The value so found is clearly disproportionate to cost and depletion should be based on it.
Cited 0 timesPublished26 I. & N. Dec. 428 · Board of Immigration Appeals · Jul 1, 2014
Congress clearly chose to avoid relying on a variable period of time, the termination of status, as the end point for the relevant hardship period. … These waivers are clearly intended to address matters related to the marriage that generated the conditional permanent resident status.
Cited 6 timesPublished113 Fed. Cl. 156 · United States Court of Federal Claims · Oct 18, 2013
When taken together, the six-year limitation, the statutory tolling period, and DFARS Subpart 227.70 constitute the scope of the Government’s waiver of sovereign immunity. … It is at this point that Unitrac’s claim is clearly and finally denied, and at which point the tolling period ended. c.
Cited 13 timesPublished753 F. Supp. 2d 1355 · United States Court of International Trade · Jan 24, 2011
to this litigation,” federal regulations establish that U.S. … Clearly, as negative determinations are fully contemplated by the statute, Defendant’s view is unduly restrictive. 7 .
Cited 3 timesPublishedA Sitting President's Amenability to Indictment and Criminal Prosecution
Department of Justice Office of Legal Counsel · Oct 16, 2000
However, the memorandum proceeded to explain, “ (although there are no judicial opinions squarely on point, historical precedent has clearly established that sitting Presidents are not required to testify in person at cnminal … Fitzgerald, which established a permanent immunity from civil suits challenging official conduct.
Cited 0 timesPublished27 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.
Cited 1 timesPublishedDresser Industries, Inc. v. Commissioner
92 T.C. 1276 · United States Tax Court · Jun 19, 1989
If a regulation does not clearly contradict or limit the language of the statute it purports to interpret, it is nevertheless invalid if it is inconsistent with the statute’s origin and purpose. CWT Farms, Inc. v. … It is well established that the subsequent history of an account receivable arising on a sale does not affect the amount of gross income originally realized on such sale. See Spring City Foundry Co. v.
Cited 18 timesPublished96 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”).
Cited 3 timesPublishedRiverfront 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.
Cited 10 timesPublished106 Fed. Cl. 112 · United States Court of Federal Claims · Jul 23, 2012
The APPLY Board is charged with selecting the best and fully qualified officers for appointment to billets. Id. at 1, 11 . … The APPLY Board is charged by the Commander 2 with ensuring that each billet assignment goes to the “best and fully qualified” officer. Def.’s Appx. at 13.
Cited 12 timesPublishedTranspace Carriers, Inc. v. United States
36 Cont. Cas. Fed. 75,971 · United States Court of Claims · Nov 21, 1990
The last amendment to the Preliminary Agreement altered the criteria which Transpace was required to meet in order to qualify for the takeover and provided that the deadline for Transpace to qualify was May 31, 1986. … TCI has not advanced a reasonable interpretation, and has therefore failed to establish that the contract is ambiguous. .
Cited 1 timesPublishedPotter v. Secretary of the Department of Health & Human Services
22 Cl. Ct. 701 · United States Court of Claims · Mar 25, 1991
. §§ 300aa-l — 300aa-34 (West Supp.1990), and the Vaccine and Immunization Amendments of 1990, Pub.L. No. 101-502 (1990) (“the Act”). … Sperry & Hutchinson Co.], 511 F.2d [225] at 229) [9th Cir.1975], (3) the court’s findings are clearly erroneous (Deitchman [v. E.R.
Cited 5 timesPublished
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