Case law

A Classic Time v. United States

942 F. Supp. 589 · United States Court of International Trade · Oct 2, 1996

Relying on the axiom that, in the absence of express congressional consent to the award of interest separate from a general waiver of immunity to suit, the United States is immune from an interest award[ 2 ] the court of … In that case, the Service clearly was lacking information of the kind covered by section 1504(b)(1), supra Here, the matter is not as clear.

Metcalf Construction Co. v. United States

53 Fed. Cl. 617 · United States Court of Federal Claims · Jul 2, 2002

Well established rules of contract interpretation are therefore apposite. … Given such, Metcalf urges that the Navy clearly violated the foregoing regulation when it expressly informed Unnamed Corp. during discussions that Section 1A.7 established budget ceilings for each separate line item at which

Doles v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 26, 2021

of immune regulation in the CNS. … established medical treatment currently exists for idiopathic ATM.”

Crowley v. United States

56 Fed. Cl. 291 · United States Court of Federal Claims · Apr 18, 2003

The first method for receiving LEO credit occurs when an agency determines that a position qualifies for LEO credit. … The doctrine is well established in the jurisprudence of administrative law, see McKart v.

Sakrete, Inc. v. Slag Processors, Inc.

305 F.2d 482 · Court of Customs and Patent Appeals · Jul 18, 1962

The record clearly establishes diligent efforts on the part of opposer to create and maintain consumer good will in its mark. 7 We find no reason to assist applicant to share in this good will by permitting it to register … Well, I will have to qualify that answer. “Yes, it does, to myself, being a member of the sales staff, being familiar with it.

Paratransit Ins. Corp. v. Commissioner

102 T.C. 745 · United States Tax Court · Jun 14, 1994

The Board shall establish the distribution plan and dates for payment of return Premiums to the Members. The self-insurance pool established by petitioner insures the first $100,000 of its members’ claims. … Petitioner clearly provides “commercial-type insurance” as defined in section 501(m).

Public Assistance Employes

33 Pa. D. & C. 261 · Pennsylvania Department of Justice · Sep 14, 1938

The above-quoted portion of section 2504-A(c£) of The Administrative Code, which prohibits longer than a 90-day period of provisional employment, clearly requires a mandatory rather than a directory construction. … the legislature certainly did not intend the executive agencies charged with the duty of inaugurating the new system of public assistance to abandon a great portion of the progress which has been made toward the prompt establishment

Stamos v. Commissioner

22 T.C. 885 · United States Tax Court · Jul 14, 1954

We think this case clearly falls within the ambit of our decision in Marjorie Fleming Lloyd-Smith, 40 B. T. A. 214, affirmed on another point (C. A. 2) 116 F. 2d 642 , certiorari denied 313 U. … S. 398 , “a loss may become complete enough for deduction without the taxpayer’s establishing that there is no possibility of an eventual recoupment.” Decision will be entered under Rule 50. SEC. 23.

Baker v. United States

50 Fed. Cl. 483 · United States Court of Federal Claims · Sep 26, 2001

While the statute clearly contemplates future contracts, it explicitly leaves the decision to enter into such contracts to the Secretary. … Nor do the CFRDA and its implementing regulations establish the Government as a fiduciary to qualified loan applicants.

Orm v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 18, 2023

Shoenfeld opined that “[P]etitioner clearly developed celiac disease after receiving the first vaccination with HPV.” Pet. Ex. 321 at 2. … But he never explains how alum triggers an immune response, and how that immune response causes celiac disease.

Henderson v. United States

United States Court of Federal Claims · Feb 25, 2021

Regarded as a “condition of the government’s waiver of sovereign immunity[,]” MacClean v. United States, 454 F.3d 1334, 1336 (Fed. … “The burden of proving mental incapacity is on the claimant in order to qualify as suffering from a legal disability within the intendment of 28 U.S.C. § 2501.” Goewey v. United States, 222 Ct. Cl. 104, 112 (1979).

Peek v. Comm'r

140 T.C. 216 · United States Tax Court · May 9, 2013

However, IRAs are subject to special rules, including the provision in section 408(e)(2)(A) 6 that an account ceases to qualify as an IRA if “the individual for whose benefit any individual retirement account is established … A taxpayer investing through a Roth IRA does not exclude qualifying contributions to the Roth IRA from income, but once in the Roth IRA, investments grow tax free and qualifying distributions from the Roth IRA are not subject

Robert Rowen

United States Tax Court · Mar 30, 2021

The adjusted amount for tax year 2018 was $51,000. 7 In implementing section 7345, the Commissioner has established certain discretionary exclusions from certification for debts that would otherwise qualify … Commissioner, 150 T.C. at 23 (examining whether an agency’s decision was “based on an erroneous view of the law or a clearly erroneous assessment of the facts” (quoting Fargo v.

George v. United States

166 Ct. Cl. 527 · United States Court of Claims · Jun 12, 1964

Inasmuch as you are in the excepted service, you have reassignment rights to any position of the same or lower grade in your competitive area for which you are fully qualified, and which is either vacant, occupied by an employee … It is the opinion of this office that the foregoing clearly establishes that you have not acted on a timely basis in connection with the various aspects of your case and that the information furnished this office by you fails

Norwest Corp. v. Comm'r

110 T.C. 454 · United States Tax Court · Jun 29, 1998

Even when the project failed, a goal of this kind was usually clearly present and explicitly stated. … The Cyborg payroll system activities clearly do not fall within the realm of qualified research. Dr. McDermott stated that the key issue “was how long the system could be made to survive”. Cyborg was an outdated system.

F. v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 18, 2023

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 … He has published several peer-reviewed articles on multiple topics including immune-meditated diseases, vaccine adjuvant safety, autoimmune diseases, immune mechanisms triggered by vaccination, autoantibodies linked to autoimmune

Ackley v. United States

12 Cl. Ct. 306 · United States Court of Claims · Apr 30, 1987

To date, the Yuroks have not formally organized into a government with established membership criteria. … until Francis O’Connor was actually qualified by this court on October 23, 1985.

James E. Sursely v. James B. Peake

22 Vet. App. 21 · United States Court of Appeals for Veterans Claims · Dec 21, 2007

The statute links these two different methods of establishing entitlement to a clothing allowance by the word "or." … who receive a VA examination or hospital report disclosing the use of a qualifying appliance and resulting wearing out or tearing of clothing.

Soltero Arias v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 16, 2020

This means that petitioner’s reactivated CMV could add to her increased immune response to the flu vaccine and increase the likelihood of a cascading immune response leading to GBS. … The second study focuses on organ transplant patients and HIV positive patients, who are also clearly immunocompromised. Dr.

Bear Gulch Water Co. v. Commissioner

40 B.T.A. 1281 · United States Board of Tax Appeals · Dec 26, 1939

It is the established rule of law that a state, or a political subdivision of a state, or a governmental agency of a political subdivision is not within the taxing power of the Federal Government. … Section 116 (d) clearly contains an express limitation that only income accruing to the state is exempt.