Case law

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.

Cloer v. Secretary of Health & Human Services

85 Fed. Cl. 141 · United States Court of Federal Claims · Nov 25, 2008

It is also beyond doubt that waiver of sovereign immunity must be strictly construed. See United States v. … A manifestation of onset is more self-evident of an injury and may include significant symptoms that clearly evidence an injury. Id.

W. L. Schautz Co. v. United States

567 F.2d 373 · United States Court of Claims · Dec 14, 1977

A winter vacation home is clearly a facility used in connection with an activity generally considered to constitute recreation, entertainment, or similar activity described under the terms of section 274(a)(1). Treas. … Since the loss involved in this case does not qualify as a deductible item, it cannot be offset against other capital gains.

Estate of Harper v. Commissioner

93 T.C. 368 · United States Tax Court · Sep 21, 1989

However, as previously stated, the statutory provisions of both Ohio and Kentucky establish the validity of the inter vivos pour-over trust. … The phrase “property interests offered thereunder” in section 20.2056(e)-2(c), Estate Tax Regs., clearly refers to property interests devised or bequeathed to the surviving spouse by the will.

Erosion Victims of Lake Superior Regulation v. United States

12 Cl. Ct. 68 · United States Court of Claims · Mar 25, 1987

Along with other such international organizations it is granted certain privileges and immunities, including immunity from suit and all forms of judicial process. 22 U.S.C. § 288a(b). … Mary’s River was “clearly in the hands of the I.J.C.” Edison, 213 Ct.Cl. at 315 , 552 F.2d at 329 . The mere fact that the United States petitioned the IJC to act did not establish agency.

Quality Furniture Rentals, Inc. v. United States

30 Cont. Cas. Fed. 70,821 · United States Court of Claims · Feb 15, 1983

This case involves a proposed contract by the Army and Air Force Exchange Services (AAFES) to establish a furniture rental concession at Fort Carson, Colorado. … As has been repeatedly noted, the Claims Court, like its predecessor, is a court of exceedingly limited jurisdiction because the cases before it are brought against the United States and waivers of sovereign immunity must

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.

Carter v. United States

102 Fed. Cl. 61 · United States Court of Federal Claims · Nov 30, 2011

A commitment to buy is not a term which merely gives clarity or definition to an established contractual relationship. … Rensselaer Water Co., 247 N.Y. 160 , 159 N.E. 896 (1928), where there clearly can be no presumed intent to create enforcement rights in individual members of the public.

F. J. Ross Co. v. Commissioner

7 B.T.A. 196 · United States Board of Tax Appeals · Jun 7, 1927

In addition to Seymour and Weaver, who were designated as officers and apparently were stockholders only to the extent necessary to qualify them as directors, there were “ account executives ” and other employees who, during … Boss by the petitioner was not intended to represent and did not represent the full measure of his compensation and that from the very first it was clearly understood, and the directors of the petitioner all agreed that,

Nathaniel A. Carter & Stella C. Carter v. Commissioner

United States Tax Court · Feb 3, 2020

Section 170(h)(1) defines "qualified conservation contribution" to mean "a contribution--(A) of a qualified real property interest, (B) to a qualified organization, (C) exclusively for conservation purposes."5 The term … By contrast, Judge Dennis, in a separate opinion in BC Ranch, dissenting in part and concurring in part, clearly accepted our Belk analysis.

Pierce v. United States

117 Fed. Cl. 798 · United States Court of Federal Claims · Aug 13, 2014

The plaintiff bears the burden of establishing subject matter jurisdiction, Alder Terrace. Inc. v. United stares, l6l F.3d 1372, 1377 (Fed. cir. l99g) (citing McNutt v. … In such circumstances, there has not been a waiver of sovereign immunity for claims against the United states under the ADA and the case must be dismissed. Gray, 69 Fed. Cl. at 102.

Lombardo v. Secretary of Health & Human Services

34 Fed. Cl. 21 · United States Court of Federal Claims · Jul 31, 1995

Vaccine and Immunization Amendments of 1990, Pub.L.No. 101-502, § 5(e), 104 Stat. 1285 , 1287. … Vaccine and Immunization Amendments of 1990, Pub.L.No. 101-502, § 5(e), 104 Stat. 1285 , 1287. .

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.

Uecker v. Commissioner

81 T.C. 983 · United States Tax Court · Dec 19, 1983

grazing districts on various Federal lands and to issue grazing permits to certain qualified persons. 4 Section 3 of the act 5 establishes a system of priorities concerning the granting of such grazing privileges and defines … The Commissioner denied petitioners’ claimed credit on the basis that the property did not qualify.

King v. United States

50 Fed. Cl. 701 · United States Court of Federal Claims · Nov 1, 2001

” or “best qualified.” … Clearly, at some point, the Air Force believed plaintiffs initial assignment to the Chief of Airfield Management position at Ofutt to be in its best interest.

Aeolus Systems, LLC v. United States

79 Fed. Cl. 1 · United States Court of Federal Claims · Oct 31, 2007

A “HUBZone” is defined as any area which is located within *7 one or more qualified census tracts, qualified nonmetropolitan counties, lands -within the external boundaries of an Indian reservation, redesignated areas, or … According to defendant, [i]f a HUBZone SBC were allowed to utilize non-owner deferred compensation plans to satisfy the program’s employee requirement, a company could establish its qualified status for purposes of the program

Principal Mutual Life Insurance v. United States

29 Fed. Cl. 157 · United States Court of Federal Claims · Aug 26, 1993

On June 30, 1992, the court determined that the disabled lives reserves established *160 by Principal to provide monthly payments from life insurance qualified as life insurance reserves under Section 801 of the Internal … The life insurance category clearly includes contracts, such as those involved in this case, which provide life insurance benefits only.

Greenleaf Construction Co. v. United States

67 Fed. Cl. 350 · United States Court of Federal Claims · Aug 31, 2005

Because, in the panel’s estimation, Greenleaf was “clearly the most technically qualified” and offered the lowest price, the TEP recommended it for award. … This is clearly not the case. Greenleafs protest hinged on a legitimate dispute concerning the use of the cascade procedure.

Siegal v. United States

38 Fed. Cl. 386 · United States Court of Federal Claims · May 14, 1997

Jurisdiction 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. … To the extent jurisdiction might be established in U.S.

Jicarilla Apache Nation v. United States

100 Fed. Cl. 726 · United States Court of Federal Claims · Aug 18, 2011

See Jicarilla, 131 S.Ct. at 2325 (“we have found that particular ‘statutes and regulations ... clearly establish fiduciary obligations of the Government’ in some areas”) (citing Mitchell II, 463 U.S. at 226 , 103 S.Ct. *738 … That is not the way that waivers of sovereign immunity work. Orlando Food Corp. v.