Case law

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.

Constitutionality of the Presidential Records Act

Department of Justice Office of Legal Counsel · Apr 1, 2026

Testimonial Immunity, 43 Op. … See Testimonial Immunity, 43 Op.

Eagle v. United States

300 F.2d 765 · United States Court of Claims · Mar 7, 1962

The taxpayer here is a citizen of the United States, and wardship with limited power over his property does not, without more, render him immune from the common burden.” … The first of these, as laid down by the decisions, is that tax exemptions must be clearly expressed and cannot be granted by implication.

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.

Deschler v. United States

203 Ct. Cl. 477 · United States Court of Claims · Jan 23, 1974

In these shills, additional reenlistment incentives are clearly needed. … There was no contract right, established actually or-implicitly, which can be vindicated under •the facts of this case. In Parker v.

Selman v. United States

498 F.2d 1354 · United States Court of Claims · Jun 19, 1974

Contrary to defendant’s contention, nothing could be more clearly stated. … The underlying purpose of Public Law 90-179 was to establish incentives deemed necessary by Congress for the creation of a corps of qualified uniformed lawyers to satisfy the rapidly expanding needs of the Navy for quality

Stanley J. Palczewski v. R. James Nicholson

21 Vet. App. 174 · United States Court of Appeals for Veterans Claims · Apr 24, 2007

once a disability has been established." 58 Fed. … In the examination report, the examiner clearly states that Mr. Palczewski has "normal hearing." R. at 139. However, considering that Mr.

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

Ziegler v. Commissioner

1 B.T.A. 186 · United States Board of Tax Appeals · Dec 18, 1924

The taxpayer was entitled, under the terms of the will, to qualify as a trustee, but had not qualified. … The addition of $228,650.77 to the taxpayer’s gross income for 1919 was clearly erroneous, and any deficiency in tax resulting from such addition must be disallowed.

Estate of Leach v. Commissioner

82 T.C. 952 · United States Tax Court · Jun 14, 1984

However, we believe that the rulings cited are clearly distinguishable. In both Rev. Rul. 79-420, 1979- 2 C.B. 335 , and Rev. … Annuity interests appear clearly not to qualify as life insurance proceeds (see 71 A.L.R.3d 247 , 258 (1976)), and no power of appointment was retained by the decedent.

Schumacher v. Secretary of Dept. of Health & Human Services

26 Cl. Ct. 1033 · United States Court of Claims · Aug 5, 1992

Sharon Schumacher, Donny’s mother, and Marcel Kinsbourne, M.D., a board certified pediatrician qualified as a pediatric neurologist. … Dobreff]: The records go on to indicate that he was immunized.

Grady v. United States

124 Fed. Cl. 278 · United States Court of Federal Claims · Nov 23, 2015

Grady has failed to establish that his claims are within the jurisdiction of this Court. … While the govemment's arguments are not without some force, the Court finds it unnecessary to reach them, given its conclusion that it clearly lacks jurisdiction over the contract claims Mr.

Applicability of the Federal Advisory Committee Act to Presidential Task Force on Market Mechanisms

Department of Justice Office of Legal Counsel · Jan 5, 1988

The Task Force, which is established by the President and charged with making recommendations to the Chairman o f the Federal Reserve System (as well as to the Secretary of the Treasury and the President), clearly appears … to qualify as an “advisory committee” within the meaning o f FACA. 3 R egulations promulgated pursuant to FA C A state that an advisory committee is “utilized” by a federal agency if it is used “as a preferred source

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.

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

Peoples v. United States

87 Fed. Cl. 553 · United States Court of Federal Claims · Jun 29, 2009

He is not physically qualified for (NPQ) for service in the Naval Reserve. … Indeed, Navy regulations clearly provide for such a situation. See SECNAVINST 1850.4D, §§ 8001-8016.

MEDRANO

20 I. & N. Dec. 216 · Board of Immigration Appeals · Jul 1, 1990

Furthermore, the regulations written by the Service regarding termination of temporary residence clearly contemplate that the termination process will precede the commencement of deportation proceedings against an alien: … The regulation does not say, however, that in the absence of a termination of temporary status, the alien is immune from deportation or exclusion proceedings.

Richard v. United States

98 Fed. Cl. 278 · United States Court of Federal Claims · Mar 31, 2011

A waiver of immunity “cannot be implied but must be unequivocally *281 expressed.” United States v. King, 395 U.S. 1, 4 , 89 S.Ct. 1501 , 23 L.Ed.2d 52 (1969). … Waivers of sovereign immunity, including the Tucker Act, must be narrowly construed. Radioshack Corp. v. United States, 566 F.3d 1358, 1360 (Fed.Cir.2009).

Applied Research Associates, Inc. & Affiliate v. Commissioner

143 T.C. 310 · United States Tax Court · Oct 9, 2014

the Secretary shall pre- scribe such regulations as he may deem necessary in order that the tax liability of the affiliated group, and of each of its members, may be computed, assessed, and collected in such manner as to clearly … Petitioner’s primary argument is that there is no guidance in the Code, the regulations, or other authority regarding the method of establishing the proper rate or rates of tax on consolidated taxable income where one member