Case law

Stokely-Van Camp, Inc. v. United States

21 Cl. Ct. 731 · United States Court of Claims · Nov 2, 1990

The Secretary is not provided with authority to establish a general exception to the requirement that a DISC must qualify under IRC § 992(a)(1). … If the account receivable due the DISC is paid within 90 days after it is established or deemed to be established, the account receivable will be treated as a trade receivable, and thus a qualified export asset, as of the

ORTEGA

13 I. & N. Dec. 606 · Board of Immigration Appeals · Jul 1, 1970

The theory behind this proposition, apparently, is that the Congress did not intend the labor certification requirement of section 212(a) (14) to apply to aliens who qualify as members of the pro- fessions within the … However, the phrase "for the purpose of performing," in sec- tion 212 (a) (14), clearly indicates that an alien within its pur- view must establish a bona fide intent to engage in his profession, at least in the foreseeable

Occidental Life Ins. Co. v. Commissioner

50 T.C. 726 · United States Tax Court · Aug 12, 1968

Although notice is not mentioned in section 192 of title 31, the cases establish that actual or constructive notice of the obligation to the United States is a prerequisite to personal liability under that section. … The record does not indicate clearly that the U.S. estate tax was not paid by the estate but both parties argue the case as though this was a fact.

Gordon v. Secretary of Health and Human Services

United States Court of Federal Claims · May 17, 2021

Gordon does not qualify for an award of attorneys’ fees because she has failed to establish a reasonable basis for the assertion that Mr. Gordon received the flu vaccination. The evidence shows that Mr. … June 15, Exhibit 1, 5 Box “Previously immunized during this current 2015

Popular Merchandise Company, Inc. v. "21" Club, Inc.

343 F.2d 1011 · Court of Customs and Patent Appeals · Apr 15, 1965

In one corner of the building housing the restaurant business, and in connection therewith, appellee operates a retail establishment wherein restaurant customers and others may purchase or order a wide variety of merchandise … As did the board, we find that the record clearly refutes appellant’s contention that appellee does not exercise a legitimate control of the nature and quality of the goods sold by a related company under appellee’s marks

Colson Corp. v. Commissioner

5 T.C. 1035 · United States Tax Court · Nov 6, 1945

How this section is to be applied appears not only from its own terms but, if there were doubt, even more clearly from the reports of the congressional committees accompanying the Excess Profits Tax Amendments of 1941. … If this petitioner were asking for relief under section 711 and claiming the benefit of an adjustment for the abnormality, it would, I agree, be appropriate to treat its claim with due regard to the qualifying conditions

Markarian v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 24, 2023

Legal Standard The Vaccine Act was established to compensate vaccine-related injuries and deaths. § 10(a). … But clearly, tetanus toxoid contained in the Tdap vaccine has been reported as the “offending agent” known to be linked to postvaccination neuropathy. Pet. Ex. 16 at 1;44 Pet.

Straw v. United States

United States Court of Federal Claims · Dec 6, 2017

immunity as to the types of claims allowed. … Each federal court establishes its own criteria to establish when reciprocal suspension or disbarment is appropriate. See LCrR. 83.11; N.D. Ind. R. 83-5; S.D. Ind. R. 83-5.

Russell v. United States

102 Fed. Cl. 9 · United States Court of Federal Claims · Nov 17, 2011

Thus, the determination was the functional equivalent of lay people disagreeing with qualified mental health professionals. … It must be established that the underlying diagnosis actually interferes significantly with the member’s ability to carry out the duties of his office, grade, rank or rating....” .

Morway v. Bondi

203 F.2d 742 · Court of Customs and Patent Appeals · Apr 15, 1953

Clearly there may be circumstances creating exceptions to this rule, but we find no such circumstances in this record. … B for the latter also qualified as an Army General Purpose Grease No. 2 and there is nothing to show that the approval was based on differing field tests.”

Glick v. United States

25 Cl. Ct. 435 · United States Court of Claims · Mar 10, 1992

These materials are in addition to the pleadings, are not excluded by the court, and are adequate to establish the facts that are material to plaintiffs claim. … There is no evidence that he was suffering a mental condition that would qualify as a legal disability during the limitations period.

Weir v. United States

United States Court of Federal Claims · Dec 21, 2018

Claims of assault, battery, 3 "Qualified immunity shields federal and state officials from money damages unless a plaintiff pleads facts showing (1) that the official violated a statutory or constitutional … right, and (2) that the right was 'clearly established' at the time of the challenged conduct."

Jack & Jill Togs, Inc. v. United States

42 Cust. Ct. 232 · United States Customs Court · Jun 5, 1959

Insofar as the competition existed between the same two provisions as are here involved, the Tripler, Horne, and Bata Shoe Co. cases, supra, establish that the provision for wearing apparel is the more specific. … It has been repeatedly held by this court that, subject to clearly shown contrary legislative intent, a “not specially provided for” clause in a use provision excludes therefrom articles enumerated elsewhere by descriptive

Simanski ex rel. O.A.S. v. Secretary of Health & Human Services

115 Fed. Cl. 407 · United States Court of Federal Claims · Apr 2, 2014

This is unlike [O.A.S.]’s history, one that is clearly documented in the records of her multiple hospitalizations. … Petitioners note that "[o]f these 141 patients, only 47, or approximately 33% qualified for further study.”

Hills v. Commissioner

72 T.C. 958 · United States Tax Court · Aug 29, 1979

close examination of the legislative history and the statute, and especially of section 1.911-l(c)(l)-(4), Income Tax Regs., we feel that the petitioners meet the second test and, even if they do not, we find that they clearly … Though there have been changes in the treatment of moving expenses and reimbursements since March 12,1962 (secs. 82 and 217), moving expenses, at the time the 1962 statute was passed, were clearly within the meaning of compensation

Otero-Castro v. Principi

16 Vet. App. 375 · United States Court of Appeals for Veterans Claims · Oct 4, 2002

basis in the record for the Board's determination that a rating increase was not warranted and that that determination is thus not clearly erroneous. … The Court notes that if the Secretary wishes to establish a DC containing two criteria for a 60% rating, it is his obligation to do so clearly, not ambiguously.

Enforcement of INA Employer Sanctions Provisions Against Federal Government Entities

Department of Justice Office of Legal Counsel · Mar 15, 2000

As we explain more fully below, we believe that section 274A clearly contemplates the imposition of employer sanctions against federal government entities. … A straightforward reading of the statutory text leads us to conclude that that was clearly Congress’s intent.

Bunch v. United States

33 Fed. Cl. 337 · United States Court of Federal Claims · May 1, 1995

Rather, plaintiffs unsupported allegation is merely that the white officers were “less qualified.” … Congress has stated clearly that claims of racial discrimination based on a federal statute may only be brought in United States District Court. 28 U.S.C. § 1343 .

Benak v. Commissioner

77 T.C. 1213 · United States Tax Court · Dec 7, 1981

Only common stock, either voting or nonvoting, in a domestic corporation may qualify as section 1244 stock. … In the first place, they have offered no evidence to establish that their dominant reason for contributing the funds to Scottie was to further any business purpose; on the contrary, the record shows clearly that their purpose

Prairie County, Montana and Greenlee County, Arizona v. United States

113 Fed. Cl. 194 · United States Court of Federal Claims · Oct 29, 2013

Binding precedent holds the distinction between a contractually based program and qualifying for participation in a benefits program as not equivalent. … To establish the existence of an implied-in-fact contract, plaintiffs must demonstrate the same elements required to establish the existence of an express contract: mutuality of intent, consideration, unambiguous offer and