Case law

Principal Mutual Life Insurance v. United States

26 Cl. Ct. 616 · United States Court of Claims · Jun 30, 1992

The government argues that in order for a reserve established pursuant to an accident and health insurance policy to qualify as a life insurance reserve, the terms of the policy must be unalterable at their inception. … To adopt taxpayer’s interpretation, all health and accident policies would qualify under Section [801(b)] at the time a disabled reserve is established since they all would become noncancellable at that time.

Drucker v. United States

498 F.2d 1350 · United States Court of Claims · Jun 19, 1974

for professorial status then they clearly qualified as a matter of law for upper category slotting, is supported by neither the 1968 agreement nor the law of the case. … Where an exercise of administrative discretion is involved, the action will be disturbed only if plaintiffs succeed in establishing that it is “so clearly wrong” as to be arbitrary. Albert v. United States, 194 Ct.

D'Avanzo v. United States

67 Fed. Cl. 39 · United States Court of Federal Claims · Jul 26, 2005

Furthermore, like Mowafi, plaintiff clearly had an end result in mind when preparing the exhibits for trial, ie., meeting the hours requirements set forth in § 469(c)(7)(B). In Fowler v. … Nor do the pictures or letters establish how many hours were devoted to such activities.

Mesa Grande Band of Mission Indians v. United States

121 Fed. Cl. 183 · United States Court of Federal Claims · May 20, 2015

Specifically, the government avers that because “the language of the 1926 statute clearly states that beneficial ownership of the 1926 [Tract] is directly linked to that of Santa Ysabel Tract [1],” the Assistant Secretary … In United Keetoowah Band, the Federal Circuit addressed what qualified as an “interest” under RCFC 19(a).

Cemex, S.A. v. United States

279 F. Supp. 2d 1357 · United States Court of International Trade · Aug 12, 2003

The liquidation instructions of March 23, 1998, clearly state that they “constitute the immediate lifting of suspension.” … COURT NO. 93-10-00659 Page 8 made public, but alone the March 23, 1998 notice does not qualify.7 As proper deemed liquidation has not been established

Starside Security & Investigation, Inc. v. United States

United States Court of Federal Claims · Jun 27, 2025

As a general rule, “[o]nce Congress has made such a waiver” of sovereign immunity “the same rebuttable presumption of equitable tolling applicable to suits against private defendants should also apply to suits against the … Starside has also established that extraordinary circumstances, beyond its control, prevented it from filing a protest by August 25.

Jones Automation, Inc. v. United States

92 Fed. Cl. 368 · United States Court of Federal Claims · Apr 22, 2010

“Clearly, the public interest in honest, open, and fair competition in the procurement process is compromised whenever an agency abuses its discretion in evaluating a contractor’s bid.” … United States, 87 Fed.Cl. 673, 677 (2009) ("Jurisdiction, of course, is the predicate to qualify for a substantial likelihood of success on the merits."); Four Rivers Investments, Inc. v.

Claude F. Salter v. The United States

412 F.2d 874 · United States Court of Claims · Jul 16, 1969

However, plaintiff was found mentally and physically qualified for duty and then reassigned to another department. … In this salient respect, the facts in this case are clearly distinguishable from the facts in Bennett v.

House & Herrmann v. Commissioner

13 B.T.A. 621 · United States Board of Tax Appeals · Sep 27, 1928

House & Herrmann was established in 1885, and maintained its business at the present address of .the petitioner or in a store in the same block. … The witness who qualified to express an opinion as to the value of the *625 firm’s good will at the time the petitioner acquired it for stock, testified that it was worth -$50,000.

Cohen v. Commissioner

20 B.T.A. 647 · United States Board of Tax Appeals · Sep 3, 1930

There must be a real controversy the facts of which must be established either by a bona 'fide stipulation or by evidence. Ohio Clover Leaf Dairy Co., 8 B. T. A. 1249; 9 B. T. A. 433; James R. Parkey, 16 B. T. … And to tax the gain as a dividend is clearly not unconstitutional, however it might *649 be if, as in the hypothetical case recited by petitioners’ counsel, a real loss were attempted to be taxed as gain.

Lda Incorporado\ v. United States

978 F. Supp. 2d 1359 · United States Court of International Trade · May 13, 2014

Moreover, “[w]here, as here, claims depend upon a waiver of sovereign immunity, a jurisdictional statute is to be strictly construed.” Celta Agencies, Inc. v. … One might question how to determine whether the goods clearly fall within the scope of the order.

Budget Films, Inc. v. Commissioner

85 T.C. 114 · United States Tax Court · Jul 29, 1985

On the other hand, the films in the second category (never exhibited prior to petitioner’s acquisition) clearly do constitute new section 38 property, and respondent concedes as much. … Commissioner, supra at 275, we declined to interpret the regulation as if it established a blanket rule that all game shows are not qualified films.

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).

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

SAEKOW

17 I. & N. Dec. 138 · Board of Immigration Appeals · Jul 1, 1979

In order to qualify for adjustment of status under section 245, an alien must apply for adjustment, establish that he is eligible to receive an immigrant visa and is admissible to the United States for permanent residence … The instruction clearly identifies the class of aliens to be benefited by its provisions, namely, those aliens whose adjustment applications may have been erroneously rejected by the Service when tendered with their visa

NAVARRO GUADARRAMA

27 I. & N. Dec. 560 · Board of Immigration Appeals · Jul 1, 2019

majority of the court found his argument to be “[c]ontrary to every Florida court that has considered the issue,” noting that “the real-world examples of Florida felony battery [it was] aware of all involve conduct that clearly … In certain circumstances, some circuit courts have looked only to a State statute if they found that its language was plain and clearly reached conduct outside the generic definition. For example, in Swaby v.

Baude v. United States

United States Court of Federal Claims · Apr 6, 2018

Although the Tucker Act expressly waives the sovereign immunity of the United States, it “does not create any substantive right enforceable against the United States for money damages.” United States v. … As such, this provision only establishes the norm. SecAF had the inherent authority to deviate from this date.

Begay v. United States

16 Cl. Ct. 107 · United States Court of Claims · Aug 7, 1987

The court then held that the statutes and regulations in question clearly established a fiduciary duty that could be “fairly interpreted” as mandating compensation for damages. … These are clearly not recoverable. Duncan v. United States, supra, 229 Ct.Cl. at 139 , 667 F.2d at 48 .

Cowles v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 31, 2023

“Clearly the clinical decision is yours, but I would suspect that this represents a vestibular migraine. … The FluMist does not persist in the body and is cleared by an anti-influenza immune response in humans with normal immune systems like petitioner. Resp Ex. C at 6. Dr.

Ladue v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 6, 2018

Kinsbourne explained that, in general, a vaccine activates the innate immune system, which then activates the adaptive immune system to generate long lasting immunity. Tr. 44. The 30 Emma W. … Kinsbourne also submitted that B.L.’s immune system would have retained memory cells from the first HPV vaccination, resulting in an enhanced immune response following a second HPV vaccine.51 This enhanced immune response