Case law

Inter-American Life Ins. Co. v. Commissioner

56 T.C. 497 · United States Tax Court · Jun 15, 1971

to establish that the claimed deductions, or any part thereof, were purely business in nature. … qualify in 1959, and that an operations loss may not be carried back from a qualifying year to a nonqualifying year.

Suzy's Zoo's v. Commissioner

114 T.C. 1 · United States Tax Court · Jan 6, 2000

. — Nothing in this section shall require the capitalization of any qualified creative expense. (2) Qualified creative expense. — For purposes of this subsection, the term “qualified creative expense” means any expense— ( … As mentioned above, we find in the report of the House Ways and Means Committee that it clearly intended for that term to require that a qualified employee-owner and members of his family own “95 percent or more of the value

Nalette v. States

72 Fed. Cl. 198 · United States Court of Federal Claims · Jul 26, 2006

It is well established that the Court of Federal Claims lacks jurisdiction over cases sounding in tort. … United States Postal Serv., 692 F.2d 1378, 1382 (Fed.Cir.1982) (“The filing of and proceeding with clearly frivolous appeals constitutes an unnecessary and unjustifiable burden on already overcrowded courts, diminishes the

Wayman v. Commissioner

14 T.C. 1267 · United States Tax Court · Jun 26, 1950

The record clearly establishes that he contributed all of her support during the years involved and that she had no other means of support. … It follows that petitioner does not qualify for any benefits under section 107, since his services as trustee did not cover a period of 36 calendar months or more. Decision will ~be entered wnder Rule 50. SEC. 25.

CIENFUEGOS

17 I. & N. Dec. 184 · Board of Immigration Appeals · Jul 1, 1979

the respondent's conduct may not have strictly qualified as adultery under that standard, it never- theless constituted a lack of good moral character. … Mendez, however, is clearly distinguishable from the present case.

Myers v. United States

969 F. Supp. 66 · United States Court of International Trade · Jun 17, 1997

Furthermore, the evidence in this case clearly demonstrates that preserving jars of glass are used for commercial purposes, as well as in home canning and preserving applications. … Because plaintiffs have established the merchandise at issue is properly classifiable under subheading 7010.90.50, HTSUS, the merchandise clearly cannot be classified under Heading 7013 because that heading specifically excludes

Chastain v. West

13 Vet. App. 296 · United States Court of Appeals for Veterans Claims · Jan 24, 2000

The question before the Court, therefore, is whether the circumstances here regarding the appellant's NOA qualify for equitable tolling of the statutory judicial-appeal time period. … The Supreme Court in Irwin stated: A waiver of sovereign immunity "'cannot be implied but must be unequivocally expressed.'"

Philadelphia Energy Solutions Refining and Marketing, LLC v. United States

United States Court of Federal Claims · Mar 25, 2022

But if IRC § 6426 clearly means what PES argues, it is inconceivable that “gasoline producers waited ‘more than 10 years to start claiming the credit for doing what they ha[d] been doing for’ decades.” … Thus, in the established statutory context at the time the AFM credit was enacted, a longstanding taxable fuel such as butane could not also be understood to qualify as an alternative fuel.

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

Nufarm America's, Inc. v. United States

398 F. Supp. 2d 1338 · United States Court of International Trade · Oct 5, 2005

In support of its contentions, Defendant argues that the statutory provisions pertinent to § 1581(a) jurisdiction demonstrate a clear legislative intent to limit the United States’ waiver of sovereign immunity. … Plaintiff also claims that because it suffered substantial injury and because of its highly qualified counsel, it is distinctly able to represent and adequately protect the interest of the class.

Bhattacharyya v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 8, 2020

It is not apparent that he is qualified to so opine and his supplemental reports did not, and could not, cure that deficiency. … Ruscetti would be fully qualified to discuss the medical significance of J.B.’s own history. Despite this, petitioners’ motion contained no explanation of why Mr.

L'Enfant Plaza Properties, Inc. v. United States

645 F.2d 886 · United States Court of Claims · Mar 11, 1981

Instead, section 104(a) clearly states that "[e]xcept as otherwise provided in this Agreement” possession will vest in plaintiff a certain period of time after execution of the lease, (emphasis added). … We interpret "[ejxcept as otherwise provided” to mean that where other lease terms qualify plaintiffs possessory rights, those qualifications will be reflected in the terms of the vesting.

Bruckner v. Commissioner

20 B.T.A. 419 · United States Board of Tax Appeals · Jul 30, 1930

SteRNHagen : The income of the trust established by the decedent is taxable by virtue of the Revenue Act of 1921, section 219. … The qualifying words “organized and operated” were, we think, meant to require that its operations at all stages should carry out its exclusively charitable purpose, that both the organization and its' operations should be

Silva v. United States

United States Court of Federal Claims · Jun 21, 2018

As with any waiver of sovereign immunity, EAJA must be “strictly construed in favor of the United States.” Id. … When the remand is required because of alleged agency error, the EAJA applicant qualifies as a prevailing party. Id.

La Forge v. Commissioner

53 T.C. 41 · United States Tax Court · Oct 20, 1969

establishes to the contrary. … establishes to the contrary.

Cook v. Brown

4 Vet. App. 231 · United States Court of Appeals for Veterans Claims · Feb 23, 1993

BACKGROUND The veteran served on active duty in the United States Army from August 1942 to December 1945; he was recalled to active duty in 1950 but apparently was found not qualified and did not serve. R. at 1, 93. … In 1950, when he was recalled to active duty, his entrance physical examination, dated September 14, 1950, noted a history of duodenal ulcer; although the form is nearly illegible, it appears that he was found not qualified

Sunrise Village Mobile Home Park, L.C. v. United States

42 Fed. Cl. 392 · United States Court of Federal Claims · Dec 9, 1998

The burden of establishing jurisdiction is on the plaintiff. McNutt v. General Motors Acceptance Corp. of Indiana, 298 U.S. 178, 189 , 56 S.Ct. 780 , 80 L.Ed. 1135 (1936); Alaska v. … The individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Testan, 424 U.S. at 398 , 96 S.Ct. 948 .

Proxtronics Dosimetry, LLC v. United States

128 Fed. Cl. 656 · United States Court of Federal Claims · Sep 30, 2016

Standard for Establishing Standing As previously noted, the mere invocation of 28 U.S.C. § 1491(b)(1) does not establish this court’s jurisdiction. … Plaintiff Cannot Establish Standing to Challenge the 2014 Procurement The facts attendant to the 2014 procurement demonstrate that plaintiff does not qualify as an actual or prospective offeror and therefore is not

Patton v. United States

123 Fed. Cl. 424 · United States Court of Federal Claims · Sep 28, 2015

Patton was "recommended competent" and was "qualified for service." Id. !l 14; Compl. Ex. D. Mr. Patton alleges that Dr. … The Tucker Act waives the sovereign immunity of the United States to allow a suit fot money damages, United States v.

Boddie-Noell Enterprises, Inc. v. United States

36 Fed. Cl. 722 · United States Court of Federal Claims · Nov 4, 1996

This is the situation where the U.S. government is going to exercise its sovereign immunity to deny a citizen its claim. Mr. … He has not been qualified as an HVAC expert. MS. POWER: For the Boddie-Noell units. MR. FRAHM: He has not been qualified as an expert in the design of the HVAC units generally, or for the Boddie-Noell units.