Case law

Hicks Nurseries, Inc. v. Commissioner

62 T.C. 138 · United States Tax Court · May 6, 1974

Had the regulations indicated clearly tbat in tbe view of the IRS, a husband and wife, both of whom owned stock individually as well as the stock which they owned jointly, would be treated as two shareholders, the shareholders … In ruling that it did have such power, the Board stated that the “deficiency notice establishes the jurisdiction of the Board to hear and determine all the issues joined in an appeal therefrom.” 30 B.T.A. at 79 .

Radio Shack Corp. v. Commissioner

19 T.C. 756 · United States Tax Court · Jan 28, 1953

clearly its normal earnings. … And it'is our conclusion that petitioner has not established a sufficiently acceptable foundation for the reconstructions that it asks this Court to approve.

Copyright Clearance Center, Inc. v. Commissioner

79 T.C. 793 · United States Tax Court · Nov 15, 1982

In the event of dissolution, the assets may be distributed only to a qualified section 501(c)(3) organization. … And that limit has been clearly articulated by the Supreme Court in Better Business Bureau v.

Corson v. Comm'r

123 T.C. 202 · United States Tax Court · Aug 11, 2004

Petitioner has not established that the issue in this case is of sufficient difficulty to qualify as a special factor under section 7430(c)(l)(B)(iii). … Although petitioner established that Mr.

McCulloch v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 11, 2015

Steinman was particularly well qualified in the research on the interactions between the immune system and the central nervous system, while Dr. … immune response remained the dominant force at work.

Nasharr v. United States

105 Fed. Cl. 114 · United States Court of Federal Claims · May 22, 2012

Although pro se plaintiffs are given some leniency in presenting their case, their pro se status does not immunize them from pleading facts upon which a valid claim can rest. See, e.g., Ledford v. … The record clearly reflects that Mr. Nasharr submitted four payments to the IRS in 2003. It is not at all clear why plaintiffs aver that Mr.

Wolford v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 3, 2021

Patel’s diagnosis of peripheral neuropathy “clearly explain[s] why [petitioner] was having numbness in his hand as documented during his visits with [Dr. Thacker].” Id. at 3. Additionally, Dr. … Poland et al., Determination of Deltoid Fat Pad Thickness: Implications for Needle Length in Adult Immunization, 277 JAMA 1709 (1997). 23 Michael Philip Koster et al., Needle Length for Immunization of Early Adolescents

Movielab, Inc. v. United States

494 F.2d 693 · United States Court of Claims · Mar 20, 1974

Whatever the outer limits of 'Section 368(a) (1) (F), it can clearly be applied where the corporate enterprise continues uninterrupted, except for a distribution of some liquid assets or cash. … In ruling for the plaintiff, the Fifth Circuit followed the rationale of its earlier decision in Davant : In summary, we hold that Davant establishes criteria which adequately define when a reorganization qualifies as a mere

K-L

20 I. & N. Dec. 654 · Board of Immigration Appeals · Jul 1, 1993

As set out above, the requirements for a conviction under 18 U.S.C. § 924(c)(1) clearly establish that the use or carriage of a weapon is an integral element of the crime. … Clearly, by its terms, the respondent's conviction for unlawful use of a firearm during a drug trafficking crime involves the unlawful distribution of a controlled substance.

Houghton v. Commissioner

48 T.C. 656 · United States Tax Court · Aug 8, 1967

In our opinion the evidence clearly shows that such address was petitioner’s last-known address and is now and has been his only known address for several years. He has resided at 6325 SW. … We think the Tenzer case is clearly distinguishable.

Pacific Fruit Express Co. v. Commissioner

60 T.C. 640 · United States Tax Court · Jul 30, 1973

, and (2) section 179 where the useful life of an asset must be 6 years or more to qualify for the additional first-year depreciation allowance. … Questions in this area must be resolved on the basis of presently established principles.

Richard Walter Ricker and Oswald Bryan Salyer v. The United States

396 F.2d 454 · United States Court of Claims · Jun 14, 1968

Furthermore, the Secretary may designate qualified line officers to sit on staff officer continuation boards if ever there is an insufficient number of qualified staff corps officers. … Thus, in terms of sheer availability of qualified officers for each type of board, there is a rational distinction between the two types of boards to support (if necessary) the distinction clearly drawn by Congress.

Morris v. West

13 Vet. App. 94 · United States Court of Appeals for Veterans Claims · Oct 12, 1999

Where there are two permissible views of the evidence, the fact-finder’s choice between them cannot be clearly erroneous.”) … As stated above, the record before the RO in 1966 consisted of a qualified diagnosis, which, clearly, could have been weighed differently. The fact that it was not is insufficient to demonstrate CUE.

Samish Indian Nation v. United States

90 Fed. Cl. 122 · United States Court of Federal Claims · Nov 30, 2009

The waiver of immunity “cannot be implied but must be unequivocally expressed.” United States v. King, 395 U.S. 1, 4 , 89 S.Ct. 1501 , 23 L.Ed.2d 52 (1969). … In order to qualify for funding under Housing Act programs, an Indian tribe is required to (1) establish a housing authority, (2) submit an application to develop a project, and (3) demonstrate that it was capable of administering

Grav v. United States

14 Cl. Ct. 390 · United States Court of Claims · Mar 4, 1988

If the statute is construed as an offer, then the statute is clearly an Act of Congress mandating payment to plaintiff such as is necessary for jurisdiction to be lodged in this court. … Thus, the court must rely upon an established maxim of statutory construction to determine the will of Congress. The maxim of ejusdem generis applies here.

Mayer v. United States

201 Ct. Cl. 105 · United States Court of Claims · Mar 16, 1973

, the added benefit of Beserve ■retirement pay at age 60, if otherwise qualified. … However, in this case tbe Board, as clearly shown by tbe record of its proceedings, gave a full and fair consideration to plaintiff’s claim.

GERTSENSHTEYN

24 I. & N. Dec. 111 · Board of Immigration Appeals · Jul 1, 2007

The sentence handed out for a crime is not an “element” that must be proved to establish guilt. … Not all convictions under 18 U.S.C. § 2422 qualify as aggravated felonies. But the ones that were “committed for commercial advantage” do qualify.

Sperapani v. Commissioner

42 T.C. 308 · United States Tax Court · Apr 30, 1964

Petitioner contends that he duly elected and was qualified to elect to have his proprietorship taxed as a domestic corporation under section 1361. … The statement shall give sufficient information to establish that the enterprise meets the qualifications set forth in section 1361(b).

L'Enfant Plaza Properties, Inc. v. United States

31 Cont. Cas. Fed. 71,681 · United States Court of Claims · Oct 11, 1983

It was a breach of a lease of real property for which there is an established measure of recovery for delay in vesting possession. … Use of the term “all damages” does not serve as an express waiver of sovereign immunity and a general waiver of sovereign immunity does not reach attorney’s fees unless Congress clearly says so.

Removal of Holdover Officials Serving on the Federal Housing Finance Board and the Railroad Retirement Board

Department of Justice Office of Legal Counsel · Aug 1, 1997

We conclude that although there is some small risk that a court would find a tenure protection during the holdover period, the clearly better legal view is that such a protection should not be inferred. … The House thus appears to have made no distinction between “ appointed and qualified” and “ qualified.”