Case law

Walther v. United States

54 Fed. Cl. 74 · United States Court of Federal Claims · Sep 12, 2002

DISCUSSION The Court of Federal Claims has jurisdiction to determine claims seeking refund of taxes paid, insofar as Congress has waived sovereign immunity in tax refund matters, pursuant to 28 U.S.C. § 1491 (a). … To qualify for this exception, plaintiff must satisfy all three elements set out in former Rule 3(b)(2)(C). See Carter v. United States, 15 Cl.Ct. 753, 754 (1988).

MacIel v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 30, 2018

” and the immune system “attack[s] components of the nervous system.” … Petitioner seemed healthy at the time of vaccination, but clearly was not thereafter. Id. at 66-67. Despite “resolving,” however, Dr.

Woodard v. Secretary of Health & Human Services

31 Fed. Cl. 617 · United States Court of Federal Claims · Jul 14, 1994

Under § 13 of the Act, a petitioner may establish a table injury or aggravation by establishing three elements: first, that the petitioner received one of the covered childhood vaccines; second, that the petitioner subsequently … Lockman’s understanding of the Academy’s guidelines, a “static, stable neurological abnormality is not a contraindication to DPT immunization.” Tr. at 205. *626 Dr.

Rochester v. United States

18 Cl. Ct. 379 · United States Court of Claims · Oct 10, 1989

She was clearly suffering from some serious physical disturbance. 60 Neither indicator is consistent with SIDS’ characteristics. … Such an enigmatic result clearly was not contemplated by the statute.

Maines v. Comm'r

144 T.C. 123 · United States Tax Court · Mar 11, 2015

To qualify for the EZ Wage Credit, a taxpayer must own a business that has full-time targeted employees who receive qualified EZ wages. … Payments that are “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion” are taxable income unless an exclusion applies. Commissioner v.

Mark Dunning Industries, Inc. v. United States

58 Fed. Cl. 216 · United States Court of Federal Claims · Aug 1, 2003

It does not provide for automatic revocation of existing contracts that were procured as a result of the non-qualified contractor previously being on the list of qualified concerns. Id. … No. 1 OS-135, §§ 601-607, 111 Stat. 2592 , 2627-36 (codified at 15 U.S.C. § 657a), which established the HUBZone program.

S. v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 23, 2020

Bourdette cited to case reports of patients with established POEMS syndrome, or within a few weeks or months of a neuropathy clearly had POEMS which was considered to be GBS-like at onset. … Dispenzieri clearly attributed petitioner’s 2013 neuropathy to POEMS. Tr. 110. Dr.

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.

Elcyzyn v. Brown

7 Vet. App. 170 · United States Court of Appeals for Veterans Claims · Nov 21, 1994

QUALIFYING FOR EAJA FEES A. … Derwinski, 1 Vet.App. 413 (1991), can clearly be limited to the CUE issue. Nor has the Secretary provided any grounds for such an apportionment.

Metropolitan Van & Storage, Inc. v. United States

101 Fed. Cl. 173 · United States Court of Federal Claims · Oct 6, 2011

Prior to EAJA, many different statutes had contained specific waivers of sovereign immunity for the United States. See Gavette v. Office of Pers. Mgmt, 808 F.2d at 1460 . … As the court determined SDDC improperly reviewed and accepted Guardian’s revised proposal, Metropolitan qualifies as a “prevailing party.”

Dawson v. United States

116 Fed. Cl. 664 · United States Court of Federal Claims · Jun 18, 2014

In establishing the [STEP] program, OPM did not intend to have STEP or SCEP students working on intermittent schedules. … While the Tucker Act constitutes a waiver of sovereign immunity, it does not give rise to a substantive cause of action. See United States v. Mitchell, 463 U.S. 206, 216 (1983).

District of Columbia Water and Sewer v. United States

United States Court of Federal Claims · Sep 10, 2021

of the Home unless such action is clearly to the best interest of the old soldiers who are the beneficiaries of the trust. … Pena 518 U.S. 187, 192 (1996) (“[W]hen confronted with a purported waiver of the Federal Government’s sovereign immunity, the Court will ‘constru[e] ambiguities in favor of immunity.”

Baar & Beards, Inc. v. United States

40 Cust. Ct. 523 · United States Customs Court · Apr 16, 1958

At the trial of said suits, on motion of counsel for the plaintiff, there was admitted in evidence the deposition of Jai Krishna Khanna and Rishab Das, both of whom were well qualified to testify regarding the component material … Their testimony stands without contradiction and clearly establishes that the merchandise represented by the style numbers listed in schedule “B,” hereto attached and made a part hereof, wherever such style numbers appear

Powers v. United States

176 Ct. Cl. 388 · United States Court of Claims · Jun 10, 1966

Summary of Regulations Establishing Physical Standards for Disability Retirement 25. … (g) AE 40-105, October 14, 1942, the regulation which established the specific physical standards, provided that an officer was not qualified for active service if he had osteoarthritis of the spinal column; disease of the

Stuckey v. West

13 Vet. App. 163 · United States Court of Appeals for Veterans Claims · Nov 17, 1999

In March 1948, a physical examination found the appellant physically qualified for transfer, and no defects were noted. … The benefits sought on appeal must be clearly identified.” Id.

Baltimore Baseball Club, Inc. v. United States

481 F.2d 1283 · United States Court of Claims · Jul 13, 1973

Further, the payments in the year of sale do not exceed 30 percent of the selling price; in fact, plaintiff clearly comes within the terms of section 453(b) (2) (A) (i) as no payments were received in the taxable year of … Finally, the Government argues that, even if the Begulation were to apply to the instant case, plaintiff could not prevail in its motion for summary judgment because of its failure to establish that as of October 31,1968,

Durbrow v. United States

11 Ct. Cust. 446 · Court of Customs and Patent Appeals · Jan 22, 1923

Hearne, a witness connected with the importing firm who had been in the business of buying and importing machines some 25 or 30 years, and had qualified as an expert in patent cases involving sewing machines, testified as … We think the evidence here clearly establishes that the primary construction and design of these machines are for sewing and not for embroidering.

Filosa v. United States

70 Fed. Cl. 609 · United States Court of Federal Claims · Mar 31, 2006

Consent must occur through an unequivocal, express waiver of sovereign immunity. Id. … In this case, Plaintiffs have submitted evidence establishing that the counsel they retained are qualified. See Ex. F (containing information on firm and individual counsel). Plaintiffs’ counsel are Mr.

Doing v. Commissioner

58 T.C. 115 · United States Tax Court · Apr 25, 1972

Following the establishment of the FIF plan, contributions were made 'by petitioner under the said plan on a monthly basis until 1966. … QUALIFIED PENSION, PROFIT-SHARING, AND STOCK BONUS PLANS.

Daewoo Electronics Co., Ltd. v. United States

712 F. Supp. 931 · United States Court of International Trade · Apr 3, 1989

Department of Treasury, bad debt expenses qualify only as indirect selling expenses, unless they are directly attributable to the sales under review. … The above quotation from Ashland indicates clearly that the government counsel in that case did not “disavow the basis” for the agency’s action. Id.