Case law

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).

Great Northern Nekoosa Corp. & Subsidiaries v. United States

38 Fed. Cl. 645 · United States Court of Federal Claims · Aug 1, 1997

The making of such inherently contradictory claims, however, does not establish that if one is rejected the other is necessarily justified. Rains v. … term “qualified conservation contribution” means a contribution— (A) of a qualified real property interest (B) to a qualified organization, (C) exclusively for conservation purposes. (2) Qualified real property interest For

ATHANSOPOULOS

13 I. & N. Dec. 827 · Board of Immigration Appeals · Jul 1, 1971

We conclude, without rely- ing on the respondent's failure to testify, that the essential facts of a sham marriage are clearly, convincingly and unequivocally established quite apart from any inference drawn by the special … Briefly, they establish that one Peter K.

Reilly v. United States

93 Fed. Cl. 643 · United States Court of Federal Claims · Jul 9, 2010

The plaintiff must establish that the court has subject matter jurisdiction over its claims. Reynolds v. Army and Air Force Exch. Serv., 846 F.2d 746, 748 (Fed.Cir.1988); Hansen v. … Sisk, “The Tapestry Unravels: Statutory Waivers of Sovereign Immunity and Money Claims Against the United States,” 71 Geo. Wash. L.Rev. 602 (2003).

Crawford v. Commissioner

70 T.C. 46 · United States Tax Court · Apr 20, 1978

They ignore the relationship test between users as established by the parenthetical provision of section 48(c)(1), which is a separate and additional requirement from the “acquired by purchase” requirement of section 179( … Congress clearly speaks in terms of identifying those family relationships whose principal unity lies in the fact that they could easily frustrate the legislative intent through a straw transaction to an unrelated third party

South End Italian Independent Club, Inc. v. Commissioner

87 T.C. 168 · United States Tax Court · Jul 22, 1986

The “Lawful Purposes” for which these profits or “Net Proceeds” can by law be expended are more fully set out by certain State regulations, namely, those established by the Massachusetts State Lottery Commission pursuant … It has long been established that the receipt of such benefits will disqualify a donation from classification as a charitable contribution. See Oppewal v.

De Goldschmidt-Rothschild v. Commissioner

9 T.C. 325 · United States Tax Court · Sep 12, 1947

The facts herein lead clearly to that conclusion. … In our opinion, there was here such a program, clearly established by the facts and circumstances surrounding the transaction.

Dudley v. United States

61 Fed. Cl. 685 · United States Court of Federal Claims · Aug 12, 2004

The plaintiff offers his applications to proceed in forma pauper-is, statements from his prisoner accounts, and withdrawal of funds authorization forms to establish his claim. … The PLRA clearly mandates that the BOP must remit filing fees from prisoners’ trust accounts to cover court filing fees, if a prisoner files an action.

Exclusion of Agency Counsel from Congressional Depositions in the Impeachment Context

Department of Justice Office of Legal Counsel · Nov 1, 2019

statements of past Presidents and Attorneys General); see also, e.g., Assertion 3  Opinions of the Office of Legal Counsel in Volume 43 While HPSCI may be able to establish … ENGEL Assistant Attorney General Office of Legal Counsel 2 See also Testimonial Immunity Before Congress of the Former Counsel to

Johnson v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 27, 2017

Fraenkel a qualified and competent witness on the topic of hematology generally, her expertise did not compel acceptance of her testimony about onset. … prior to immunization.

Sarmir v. Commissioner

66 T.C. 82 · United States Tax Court · Apr 12, 1976

Salaried Employees’ Retirement Plan. 2 The Kimberly-Clark Retirement Trust (hereinafter trust) was established on August 13, 1944, as the funding medium for the plan and Chase Manhattan Bank (National Association) (hereinafter … Since we find Smith to be clearly distinguishable, we need not invoke our holding in Jack E. Golsen, 54 T.C. 742 (1970), affd. 445 F. 2d 985 (10th Cir. 1971), cert. denied 404 U.S. 940 (1971). Petitioner has cited Rev.

Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner

26 T.C. 582 · United States Tax Court · Jun 19, 1956

the criteria established by the internal revenue laws of the United States. … The authorities cited by the petitioner do not involve the allowance of a credit for a separately computed tax not based on income and are clearly distinguishable.

Wally Packaging, Inc. v. United States

578 F. Supp. 1408 · United States Court of International Trade · Jan 31, 1984

When the court’s jurisdiction is challenged, the party asserting jurisdiction has the burden of establishing that jurisdiction exists. McNutt v. … However, the Customs Service response of July 27, 1981 clearly denied any reliquidation under § 1520(c)(1).

Delaware Indians v. Cherokee Nation

38 Ct. Cl. 234 · United States Court of Claims · Feb 2, 1903

the children hereafter born of such Delawares so incorporated into the Cherokee Nation shall in all respects be regarded as native Cherokees: Confining ourselves to the terms of the agreement, we find that the estate is qualified … The recitals in the agreement clearly show that it was the result of the failure to locate the Indians under those treaties which made the agreement of 1867 necessary, hut it does not necessarily follow that the agreement

Manuel v. United States

United States Court of Federal Claims · Mar 7, 2014

Manuel's income level and absence of savings may qualify him for in forma pauoeris status, as is discussed below, his complaint is dismissed for lack of jurisdiction in this court. … SS 1331, 1343, and 1391 do not establish jurisdiction." Defendant further argues that "this court lacks jurisdiction pursuant to the Civil Rights Act of 1964."

Dinh v. United States

United States Court of Federal Claims · Jun 5, 2023

To be sure, defendant does not deny that plaintiffs have made such allegations: here, plaintiffs clearly allege a taking by federal legislation. Nor does defendant argue that plaintiffs’ allegations are frivolous. … Because PROMESA does not itself waive sovereign immunity, 9 a plaintiff suing the United States for monetary 9 There is no provision of PROMESA that may be read as an unequivocal waiver of sovereign immunity.

Monterey Life Systems, Inc. v. United States

635 F.2d 821 · United States Court of Claims · Aug 13, 1980

Congress enacted this program in 1965 to establish the federally funded health insurance program known as Medicare. … However, we find it unnecessary to decide that question because we think that on the merits it clearly cannot recover. III.

Wyler v. Commissioner

14 T.C. 1251 · United States Tax Court · Jun 23, 1950

There is no apparent dispute between the parties as to the meaning of the term “good will.” ' In any event, the courts include as a leading element of good will the probability that the customers of the old establishment … That case, therefore, is not controlling, for the terms of the contract involved and the circumstances surrounding its execution clearly indicate that there was a sale of good will by petitioner to Peat.