Case law

Brinley v. Commissioner

82 T.C. 932 · United States Tax Court · Jun 6, 1984

A taxpayer is allowed a deduction for any contribution "to or for the use of” a qualified religious organization. … Clearly, the LDS Church did not have direct control over the contributed funds because petitioners transferred the $942 to their son and the travel agent.

Borden v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 15, 2022

The Vaccine Injury Table notes that immune thrombocytopenic purpura was formerly called idiopathic thrombocytopenic purpura. These terms would reduce to the same acronym – ITP. … Borden established a new primary care provider, Barbara Doro. Exhibit 4 at 30. Ms. Doro advised Ms. Borden should get her platelet levels checked every three months. Id. Ms.

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.”

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.

BENNETT

19 I. & N. Dec. 21 · Board of Immigration Appeals · Jul 1, 1984

The immigra- tion judge further found that the respondent was ineligible for ad- justment because he failed to establish that he was not inadmissi- ble to the United States because of a 1970 deportation (see section 212(aX17 … Like the alien in Hall, the respondent in this case engages in activities on behalf of a church and in turn is com- pensated by the church for those activities. 2 Clearly, this respond- ent is employed by the church, and

Chaney v. United States

45 Fed. Cl. 309 · United States Court of Federal Claims · Nov 30, 1999

. *313 Once jurisdiction is challenged by the court or the opposing party, the plaintiff bears the burden of establishing jurisdiction. McNutt v. … In sum, although it is evident from their filings that the plaintiffs are clearly frustrated by their dealings with the IRS, their allegations regarding Mr. Martucci and Ms.

Reed v. Commissioner

13 B.T.A. 513 · United States Board of Tax Appeals · Sep 25, 1928

It has not been alleged nor suggested that the petitioner was an “ officer ” of the Commonwealth of Pennsylvania and clearly he was not; hence, our consideration of the issue will be confined to the two propositions of the … And we have repeatedly held that the salary of an “ employee ” of a State, or political subdivision thereof, is immune from the Federal income tax. P. Frank Durkin, 4 B. T. A. 743; John E. Matthews, 8 B. T.

Coshocton Sec. Co. v. Commissioner

26 T.C. 935 · United States Tax Court · Aug 14, 1956

However he contends that petitioner has not sustained the burden of establishing the existence of reasonable cause for failure to file personal holding company returns for the years in question. … He argues that this is clearly shown by virtue of the fact that petitioner never attempted to ascertain its true status as to whether it was a personal holding company.

New Mexico v. United States

11 Cl. Ct. 429 · United States Court of Claims · Dec 30, 1986

The purpose of the tax was clearly defined to aid the country’s energy demand. … The exemption for a “qualified governmental interest” warrants discussion.

United States v. F.H. Fenderson, Inc.

11 Ct. Int'l Trade 657 · United States Court of International Trade · Sep 25, 1987

In order to qualify for the award, the applicant must be a "prevailing party.” … At all relevant times in this action, it is apparent that the plaintiff has treated the facts as establishing two separate violations of § 1592.

Sloan v. United States

36 Fed. Cl. 163 · United States Court of Federal Claims · Jul 26, 1996

Plaintiff contends his termination from the Corps of Engineers was an involuntary separation qualifying him for severance pay under 5 U.S.C. § 5595 . … Under the Tucker Act, plaintiff must allege a claim for damages due to government action under an express or implied contract, or a money mandating statutory or constitutional provision to establish jurisdiction in this court

Batchelor v. United States

169 Ct. Cl. 180 · United States Court of Claims · Jan 22, 1965

The Court’s decision in that case clearly placed the removal of executive department employees within the ambit of executive discretion, and ruled that until Congress, by “special and direct legislation makes provisions to … Seaton, 359 U.S. 535 (1959), the Supreme Court pointed out that Vitarelli, an Interior Department employee who had failed to qualify under the above provisions, “could have been summarily discharged by the Secretary at any

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.

George W. Sturm, Doing Business as George W. Sturm Associates v. The United States

421 F.2d 723 · United States Court of Claims · Feb 20, 1970

Thus, the board decisions tell us, at most, that we must look to the precise language employed in the contract, which in this case clearly embraces plaintiff’s interpretation within its sweep. … contract, subject to appropriate adjustment when final rates have been established for such ■ period. 2 .

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

Alverson v. United States

88 Fed. Cl. 331 · United States Court of Federal Claims · Aug 21, 2009

A court must determine for itself whether a group is too gender-mixed to qualify for an Equal Pay Act claim. See Hofmister v. Miss. … The numbers in this case are not so clearly gender-mixed that recovery under the Act must be precluded as a matter of law.

Whirlpool Corp. v. United States

505 F. Supp. 2d 1358 · United States Court of International Trade · Jul 18, 2007

Blankenship only as a “heater,” clearly designed to raise the temperature on the coils at the defrost timer’s signal. Blankenship 2d Aff. ¶ 21. … As established in section A above, the merchandise in question fits into the terms of Heading 9032.

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.

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.

Tri-Ad Constructors v. United States

36 Cont. Cas. Fed. 75,965 · United States Court of Claims · Nov 9, 1990

In response, defendant disputes that the April 14, 1988, letter qualifies as a claim under Section 605(a). … The contractor, however, must clearly commit the claim to the [contracting officer] for a final decision. Id. at 267 .