Case law

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 .

Bayley v. Commissioner

35 T.C. 288 · United States Tax Court · Nov 18, 1960

The above-mentioned regulations and committee report indicate clearly that, with one exception, “on the job training” does not in itself qualify the trainee as “a full-time student at an educational institution.” … The facts of the instant case do not, in our opinion, establish that the petitioners physically occupied or lived in the new residence on or before October 15, 1955, the date when the statutory 18-month period expired.

Reforestacion de Sarapiqui v. United States

26 Cl. Ct. 177 · United States Court of Claims · Apr 29, 1992

Two well-established principles support this conclusion. … Clearly plaintiff cannot meet this formidable burden of establishing that the tort of misrepresentation was connected to the performance of the written contract. L’Enfant Plaza, 645 F.2d 886 , 227 Ct.Cl. at 11 .

Marlow v. West

12 Vet. App. 548 · United States Court of Appeals for Veterans Claims · Sep 1, 1999

Marlow is a qualifying survivor under section 5121(a), which limits qualifying survivors to the deceased veteran’s spouse, child (as defined in 38 U.S.C. § 101 (4)(A)), or dependent parents; or the person who bore the expenses … The record is replete with examples of VA’s disingenuous refusal to acknowledge the specific nature of the claim for benefits under section 1114(o) and to deny what is manifestly obvious in the record and was clearly articulated

Consolidated Bearings Co. v. United States

166 F. Supp. 2d 580 · United States Court of International Trade · Jun 5, 2001

Supp. 454, 476 (1987); Rhone Poulenc, S.A., 7 CIT at 2 See note 1. 3 Consolidated Bearings’ argument that the case qualifies for the “clearly applicable precedent” exception because Consolidated … Had Commerce intended for the language of the Liquidation Instructions to set out Commerce’s new policy, Commerce’s action would clearly qualify as a rule and be subject to the notice and comment procedure detailed in

Klingenschmitt v. United States

119 Fed. Cl. 163 · United States Court of Federal Claims · Nov 24, 2014

the Navy “is trying to establish a Unitarian and pluralistic religion” in violation of the Establishment Clause). … an unambiguous waiver of sovereign immunity).

B3 Solutions LLC

Armed Services Board of Contract Appeals · Dec 1, 2016

B3 Solutions bears the burden of establishing the Board's jurisdiction by a preponderance of the evidence. Reynolds v. … The CDA is a waiver of sovereign immunity, and as such it must be strictly construed. Winter v. FloorPro, Inc., 570 F.3d 1367, 1370 (Fed. Cir. 2009).

Allegheny Technologies Incorporated v. United States

United States Court of Federal Claims · Dec 17, 2018

The component of Medicare Part D that provides subsidies to qualifying, employer-sponsored health plans through the RDS program is implemented in 42 C.F.R. §§ 423.880-.894.1 Health plans are considered “qualified” if they … Because [the plaintiff] can bring an action under the Tucker Act or Little Tucker Act to redress the allegedly improper exaction, there is no waiver of sovereign immunity under the APA.”

Ofria v. Commissioner

77 T.C. 524 · United States Tax Court · Aug 31, 1981

This language is clearly sufficient to transfer any property interest CMC had in the technical data to the Air Force. … Petitioners have established that each of the value engineering proposals incorporated property, and we thus must determine whether such property qualifies as a capital asset under section 1221.

Sanford v. Commissioner

50 T.C. 823 · United States Tax Court · Sep 9, 1968

That the regulations plainly support the Commissioner’s position 5 is not disputed, and, in our judgment, they are clearly valid. Petitioner ignored them at his peril. … Thus, (e) (1) makes clear that subsection (a) may not be relied upon to disallow deductions for “business meals” that qualify under (e)(1).

Sand Springs Ry. v. Commissioner

21 B.T.A. 1291 · United States Board of Tax Appeals · Jan 21, 1931

Charles Page was the owner of all the stock, except qualifying shares, of the Sand Springs Railway Co.- He was also the founder and one of the incorporators of the Sand Springs Home, which we held in 6 B. T. … This, together with the fact of nonpayment during the taxable years, demonstrates clearly that payment of the light and power earnings *1316 to the Home was not a necessary condition to the operation of the lighting and power

Michele D. Burden v. Eric K. Shinseki

25 Vet. App. 178 · United States Court of Appeals for Veterans Claims · Feb 1, 2012

Burden fails to demonstrate that the Board's finding that she had not established a common law marriage under Alabama law is either clearly erroneous or arbitrary and capricious. … Based on the record on appeal, these findings are plausible and not clearly erroneous.

Calhoun Academy v. Commissioner

94 T.C. 284 · United States Tax Court · Mar 1, 1990

These private schools bore a presumption of racial discrimination that could be rebutted only by evidence that would “clearly and convincingly reveal objective acts and declarations establishing that the absence of blacks … For a school bearing an inference of racial discrimination, the inference “may be overcome by evidence which clearly and convincingly reveals objective acts and declarations establishing that such is not proximately caused

Placko v. Commissioner

74 T.C. 452 · United States Tax Court · May 28, 1980

Although the payments in the instant case clearly were not strike benefits, we believe those factors are relevant here in considering all the facts and circumstances for determining whether the payments qualify as gifts. … Clearly, the payments were received by petitioner not from individuals, but rather from a union of which he was a member.

Parker v. United States

131 Fed. Cl. 1 · United States Court of Federal Claims · Jan 31, 2017

“The United States, as sovereign, is immune from suit save as it consents to be sued.” United States v. … By invoking Section 14012, Carl Parker fails to recognize that subsection (b) clearly specifies that any action filed pursuant to Section 14012 must be brought in the DC district court. Pub. L.

Moda Health Plan, Inc. v. United States

130 Fed. Cl. 436 · United States Court of Federal Claims · Feb 9, 2017

--The Secretary shall establish and administer a program of risk corridors for calendar years 2014, 2015, and 2016 under which a qualified health plan offered in the individual or small … The Tucker Act, 28 U.S.C. § 1491(a)(1) (2012), waives sovereign immunity for claims predicated on the Constitution, a federal statute or regulation, or a contract with the Government.

Reinhardt v. Commissioner

85 T.C. 511 · United States Tax Court · Sep 30, 1985

Petitioner desired to establish his own office in the Lapeer area. Petitioner first explored the possibility of establishing his own office in the Lapeer County area on or about January 1, 1979. … Here the stipulated facts clearly show that the distribution to petitioner was made "on account of’ the termination of his employment agreement on June 30, 1979, and petitioner does not suggest otherwise.

Laningham v. United States

5 Cl. Ct. 146 · United States Court of Claims · Apr 13, 1984

Conversely, plaintiff claims that the April 26, 1983 letter, supra, establishes a valid unconditional promotion to Commander. … Moreover, the record clearly indicates that plaintiff was not qualified to perform operational flying duty after September 1979, and also contains no evidence that plaintiff executed a written agreement to remain on active

Electrolux Holdings, Inc. v. United States

71 Fed. Cl. 748 · United States Court of Federal Claims · Jun 22, 2006

Dallas, 493 U.S. 215, 231 , 110 S.Ct. 596 , 107 L.Ed.2d 603 (1990) (holding that the burden is on the party seeking to exercise jurisdiction by clearly alleging facts sufficient to establish jurisdiction). … Plaintiffs, however, bear the burden of establishing jurisdiction by a preponderance of the evidence. See Reynolds v. Army & Air Force Exch.

McKing Consulting Corp. v. United States

78 Fed. Cl. 715 · United States Court of Federal Claims · Oct 4, 2007

Consequently, McKing has not presented sufficient evidence in the record that the e-mail correspondence establishes bad faith, Am-Pro, 281 F.3d at 1243 (requiring clear and convincing evidence to establish agency bad faith … as well as for other qualifying factors.