Case law

IZUMMI

22 I. & N. Dec. 169 · Board of Immigration Appeals · Jul 1, 1998

Section 203(b)(5)(A) of the Act provides classification to qualified immigrants seeking to enter the United States for the purpose of engaging in a new commercial enterprise: (i) which the alien has established, … consisting of photocopies of relevant tax records, Form I-9, or other similar documents for ten (10) qualifying employees, if such employees have already been hired following the establishment of the new commercial

Valmont Industries, Inc. v. Commissioner

73 T.C. 1059 · United States Tax Court · Mar 12, 1980

The record clearly establishes that the metal products could not have been galvanized without the concerted efforts of those individuals. To be sure, some ancillary loading and maintenance work was necessarily involved. … A careful reading of the relevant legislative history clearly indicates that the kind of structure intended to qualify under this regulatory exception are those which are essentially “skin coverings” for the equipment and

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.

Compagnie Flnanciere de Suez et de L'Union Parisienne v. United States

492 F.2d 798 · United States Court of Claims · Feb 20, 1974

It granted de Lesseps the authority to establish a company to construct and operate the canal. … There is much dispute whether either site is clearly indicative of the Company’s domicile for the purpose of determining nationality.

Lincoln National Life Insurance v. United States

582 F.2d 579 · United States Court of Claims · Jul 14, 1978

Consequently, Lincoln’s reserve for term insurance policies and rider conversions clearly qualifies as a "life insurance reserve” under § 801(b). IV. … This would seem to qualify the reserve.

Swanson v. Commissioner

106 T.C. 76 · United States Tax Court · Feb 14, 1996

IRA was established. … To qualify as a prevailing party eligibly for an award of litigation costs, a taxpayer must establish that he or she has a net worth that did not exceed $2 million “at the time the civil action was filed”. 21 In the case

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

Newman v. Commissioner

68 T.C. 494 · United States Tax Court · Jul 11, 1977

The transaction involved in Van den Wymelenberg was a gift in trust to minors which, allegedly through inadvertence, did not qualify for the annual exclusion pursuant to section 2503(c). … established.

Doles v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 8, 2022

established medical treatment currently exists for idiopathic ATM.” … immune activation, may trigger the immune system to injure the nervous system.

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.

ALDECOAOTALORA

18 I. & N. Dec. 430 · Board of Immigration Appeals · Jul 1, 1983

By her own admissions, the beneficiary has established that, although divorced from her husband, she has nei- ther severed her relationship with him nor returned to the family unit of her parents. In Gregory v. … In so doing she is clearly attempting to thwart the statutory purpose of the Act to unite unmarried children with their lawful permanent resident parents.

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.

New England Electric System v. United States

32 Fed. Cl. 636 · United States Court of Federal Claims · Jan 24, 1995

In this context, the notation made by Palmer on the Form 5701 clearly had the import of asserting a present right to a refund at some future time. … Also clearly, the amount of the refund and the reasons were very specific and well understood by Mr. Mason and the IRS.

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

Echols v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 9, 2023

To establish actual causation, Ms. … Echols established Althen prongs one and two.

Cox v. United States

105 Fed. Cl. 213 · United States Court of Federal Claims · Jun 22, 2012

It is axiomatic that “[t]he United States, as sovereign, is immune from suit save as it consents to be sued.” Id. at 586 , 61 S.Ct. 767 . The waiver of immunity “cannot be implied but must be unequivocally expressed.” … It is well established that such contentions lack merit.

G-D

22 I. & N. Dec. 1132 · Board of Immigration Appeals · Jul 1, 1999

Insofar as it might be construed as a change, that decision represents at most an incre- mental development in the law, not a departure from established principles. … As long as we remain within our appellate and subject matter juris- diction, these discretionary powers are not limited, restricted, or qualified.

Gentry v. United States

551 F.2d 852 · United States Court of Claims · Apr 1, 1977

dependency, from that which proved critical and fatal to the statute in Jimenez , where one subclass of illegitimates was forbidden to establish the dependency conclusively presumed to exist in others. … An independent reason why de Castro does not control the result in this case is that, as we said in the earlier opinion, the purpose of the Civil Service Retirement Act, as amended, is not clearly limited to the granting