Case law

Sullivan v. United States

91 Fed. Cl. 23 · United States Court of Federal Claims · Jan 5, 2010

United States, 423 F.3d 1318, 1320 (Fed.Cir.2005) (“As a general rule, the United States is immune from claims seeking an award of interest.... … Gluck stated that: “Assessing permanent disability is the domain of a doctor who is qualified in the field. And there is no doctor in this case, based on the records that I’ve seen, who has said that Mrs.

New England Southern Railroad v. United States Department of Transportation

544 F. Supp. 917 · Special Court under the Regional Rail Reorganization Act · Jul 28, 1982

(Pioneer Valley), a wholly-owned subsidiary which Pinsly *920 planned to establish in order to acquire the Holyoke and Florence lines. … This alternative clearly violates the drafters’ intent to divest Conrail of responsibility for the lines.

ACEIJAS-QUIROZ

26 I. & N. Dec. 294 · Board of Immigration Appeals · Jul 1, 2014

offense qualifies as a “specified offense against a minor.” … The Adam Walsh Act reserves to the DHS the agency discretion to establish the parameters for adjudicating the “no risk” determination.

Poirier & McLane Corp. v. Commissioner

63 T.C. 570 · United States Tax Court · Mar 10, 1975

In fact, the requirement of participation by the other party to the litigation in a qualifying section 461(f) transfer was even more clearly spelled out in the proposed regulation: A taxpayer may provide for the satisfaction … Nothing in the legislative history suggests that Congress intended to establish any such regime, nor does it seem likely that it would have intentionally so legislated.

Sonora Community Hospital v. Commissioner

46 T.C. 519 · United States Tax Court · Jul 26, 1966

In 1961, petitioner hired a qualified radiologist, Dr. Robert Powell, to take charge of the radiological services. … establish that petitioner was not operated exclusively for “charitable” purposes within the requirements of the statute.

Pipe v. Commissioner

23 T.C. 99 · United States Tax Court · Oct 22, 1954

The sole issue is whether decedent’s disposition of certain property qualifies for the marital deduction provided by section 812 (e), Internal Eevenue Code of 1939. All of the facts have been stipulated. … Y. 512 , a provision similar to that now before us was said to “clearly indicate an intention” to limit the wife’s power of disposition to her life so that “By the will, the wife took an estate for life, * * * with remainder

Cohen v. United States

105 Fed. Cl. 733 · United States Court of Federal Claims · Jun 27, 2012

Zaidel’s willful posting of Plaintiffs works on the FEMA website clearly calls for increased statutory damages.”). In Leesona Corp. v. … Shinseki 589 F.3d 1201, 1215-16 (Fed.Cir.2009) (“The ‘re-enactment rule’ delineated in Lorillard does not establish congressional acquiescence in all situations.”) (citing Coke v.

TSR, Inc. v. Commissioner

96 T.C. 903 · United States Tax Court · Jun 25, 1991

Once the data for the game was collected and the basic game format was established, petitioner’s employees “play tested” the new game. … However, the same can be said for research in connection with the development of other products which clearly do not qualify for the section 44F credit. For instance, an author may conduct research on a novel.

Springfield Plywood Corp. v. Commissioner

18 T.C. 17 · United States Tax Court · Apr 4, 1952

Here, the correspondence carried on between the incorporators clearly indicates the many changes in the capital structure prior to the organizational meeting in March 1940. … (a) General Role. — In any case In which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would

Bennett v. United States

4 Cl. Ct. 330 · United States Court of Claims · Jan 20, 1984

The decision to include the position of deputy marshal in the list of Department of Justice organizations eligible for AUO must be upheld, unless (1) it clearly contradicts the terms or purpose of the statute, or (2) it clearly … The head of an agency is required to establish work schedules.

Allstar Mayflower, LLC v. United States

93 Fed. Cl. 169 · United States Court of Federal Claims · Jun 10, 2010

The affirmative language of the ICA, and Inter-Coastal, clearly establishes that the ICA is the sole statutory authority governing jurisdiction in this Court for all charges or payments of money owed under a transportation … Thus, the “bright-line rule” established in Inter-Coastal makes it clear that the ICA governs Plaintiffs’ claims for charges incurred under the IW05 and DW05 procurements.

Tempel v. Comm'r

136 T.C. 341 · United States Tax Court · Apr 5, 2011

Background On December 17, 2004, petitioners, George and Georgetta Tempel, husband and wife, donated a qualified conservation easement to the Greenlands Reserve, a qualified organization, on approximately 54 acres of petitioners … This well-established presumption is grounded in the elementary proposition that the principal function of a legislature is not to make contracts, but to make laws that establish the policy of the state.

Lolley v. United States

18 Cl. Ct. 498 · United States Court of Claims · Oct 18, 1989

Immunization records from the Riley County Health Department establish that Johnathan Lolley received a diphtheria-pertussis-tetanus vaccine (hereinafter “DPT”) in the United States, specifically Kansas, thus fulfilling the … Crane was considered qualified to testify as an expert as to the etiology of Johnathan’s illness and subsequent death. Dr.

Standard Conveyor Co. v. Commissioner

25 B.T.A. 281 · United States Board of Tax Appeals · Jan 21, 1932

On March 1, 1913, facts were known and other facts reasonably could be forseen or anticipated which clearly indicated that the patents were valuable. … Petitioner introduced the testimony of three witnesses with long experience in patent valuation and qualified to express opinions with respect thereto.

Gunderson Bros. Engineering Corp. v. Commissioner

42 T.C. 419 · United States Tax Court · May 21, 1964

Clearly, in the instant case the finance charge represents an amount allowed by law and fixed by the parties for the forebearance of money. … However, petitioner does not argue that it qualifies nor does petitioner argue that because of this amount it qualifies as a person under sec. 2 of the Act.

Ottinger v. United States

106 F. Supp. 198 · United States Court of Claims · Jul 15, 1952

It needs no such *201 immunity in order to be able to go on governing wisely and as circumstances require without being hampered 'by its outstanding contracts. … Executive Order No. 9139 dated April 18, 1942, established the War Manpower Commission.

Duncan v. Secretary of Health and Human Services

United States Court of Federal Claims · May 4, 2021

In addition, the Special Master found that, although qualified to opine on issues of chronic pediatric pain, Dr. … Because the Special Master “clearly articulated why he declined to afford significant weight” to Dr.

Central Savings Bank v. Commissioner

10 B.T.A. 1408 · United States Board of Tax Appeals · Mar 15, 1928

They showed themselves well qualified to testify as to these matters and their testimony was not overcome by the respondent. … We think that the , building was clearly obsolescent in 1918 and became obsolete in 1925, and that allowances should be made for obsolescence in the years 1919, 1920, and 1921 on that basis. Reviewed by the Board.

Austin v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 3, 2018

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … , a petitioner must prove either: (1) that he suffered a “Table Injury” – i.e., an injury falling within the Vaccine Injury Table – 21 Petitioner’s Reply also repeats her earlier arguments that K.A.’s medical record clearly

Banks v. Commissioner

17 T.C. 1386 · United States Tax Court · Feb 28, 1952

Other indication of an intent to establish an employer-employee relationship is found in the specification that the petitioner would be assigned to do research work on the project under the direction of Dr. … petitioner was a graduate student while doing research work under the appointments, i. e., while he was a member of the Institute’s research staff, he had training and skill and evidently received the appointment because he was qualified