Case law

F. W. Myers & Co. v. United States

29 Cust. Ct. 212 · United States Customs Court · Oct 21, 1952

He was “the first professor in the pulp and paper company established at the University of Maine in 1915,” *215 having previously worked for paper companies in Maine. … Nevertheless, he clearly recalled that other waste kraft paper such as trimmings or clippings derived from the manufacture of envelopes was then available for that purpose.

Bender v. Secretary of Health and Human Services

United States Court of Federal Claims · May 23, 2018

On remand, the Special Master shall clearly articulate how the medical literature and absence of test results informed his decision. 2  Petitioner was transferred to … As a result, the Special Master found that because “Petitioner could not credibly establish that the vaccines she received could cause TM via any of the proposed mechanisms, she has also not established that the autoimmune

Emerit E. Baker, Inc. v. Commissioner

40 B.T.A. 555 · United States Board of Tax Appeals · Sep 13, 1939

However, to qualify as an exempt corporation a taxpayer must meet a twofold test. It must be both organized and operated for the purposes specified in the statute. James Sprunt Benevolent Trust, 20 B. T. … Petitioner suggests in its brief that it is not impossible at this time to make such a segregation of the assets and points out that in such event the petitioner as a separate corporate entity would clearly be exempt from

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.”

Acme Breweries v. Commissioner

14 T.C. 1034 · United States Tax Court · May 31, 1950

leveled off to 12.2 gallons in 1938 and 12.5 gallons in 1939, and the California average per capita consumption reached a peak of 12.4 gallons in 1937 and leveled off to 11.3 gallons in 1938 and 11.4 gallons in 1939, thus clearly … (a) General Rule. — In any case in -which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would

Bynum v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 12, 2024

those with immune dysfunction.” … To qualify, a person must have at least three of these criteria and no other explanation for the disease. Exhibit 43 (Vivino) at 29.

Prepac, Inc. v. United States

43 Cust. Ct. 97 · United States Customs Court · Sep 3, 1959

Plaintiff offered the testimony of a witness qualified as a chemical engineer with special competence in the fields of plastics and dyestuffs, including the nature of the chemical composition of plastics used in materials … His testimony clearly established that in the uses to which they may be applied the imported sheetings closely resemble oilcloth and chintz.

Borelli v. Reconstruction Finance Corp

196 F.2d 730 · Emergency Court of Appeals · Apr 10, 1952

and operates that establishment for the sale of meat slaughtered by him. … Moreover, there is precedent in the industry for this type of transaction, precedent which is wholly lacking for the evasive devices which the accompanying amendment expressly prohibits." 9 22 From all the foregoing, it clearly

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8 I. & N. Dec. 626 · Board of Immigration Appeals · Jul 1, 1960

Spouse of alien admitted for permanent residence under Refugee Relief Act of 1953 qualifies for nonquota status under section 6 of Act of September 22, 1959 despite occurrence of marriage after both parties had arrived … In this in- stance if the applicant were outside the United States, she would clearly come within the s c ope of section 6 of the Act of September 22, 1959.

Doe v. United States

95 Fed. Cl. 546 · United States Court of Federal Claims · Nov 10, 2010

sovereign immunity for lawsuits in federal court for state sponsors of terrorism, id. § 1605(a)(7). … Verdugo-Urquidez, 494 U.S. 259, 268 , 110 S.Ct. 1056 , 108 L.Ed.2d 222 (1990) (defining unincorporated territory as "one not clearly destined for statehood” without reference to sovereignty). .

Detroit Trust Company v. United States

130 F. Supp. 815 · United States Court of Claims · Apr 5, 1955

Michel, 282 U.S. 656, 658-659 , 51 S.Ct. 284, 285 , 75 L.Ed. 598 , said: “By this statute the United States waived its sovereign immunity from suit. … Clearly, the taxpayer had an option under either the statute in force at the time of the Michel decision, supra, or under the present code, section 3772, supra, to file suit at the expiration of six months from the date of

Hart v. Secretary of the Department of Health & Human Services

60 Fed. Cl. 598 · United States Court of Federal Claims · May 3, 2004

On April 10,1999, Manasseh received several vaccinations, including a measles, mumps, rubella (MMR) immunization. … Clearly, there is evidence that supports both an Epstein-Barr virus infection and recent vaccinations with a Measles Mumps Rubella (MMR) vaccine; in fact we isolated mumps from one of his specimens.

Illinois Merchants Trust Co. v. Commissioner

14 B.T.A. 890 · United States Board of Tax Appeals · Dec 21, 1928

It seems clear that a court of equity would appoint a qualified trustee to execute the trust, if such were intended. … Petitioner urges that payments made after this alteration are clearly annuity payments, as they are stated sums rather than dependent upon income receipts.

Kyrides v. Bruson

102 F.2d 416 · Court of Customs and Patent Appeals · Mar 13, 1939

The Court of Appeals of the District of Columbia held that, without a test of its potency in immunizing a hog, the invention could not be considered to have been reduced to practice. … If he had been applying for a patent for the discovery he clearly could have maintained proof of a reduction to practice. A process is reduced to practice when it is successfully performed.

Brook v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 11, 2015

Bellanti 23 has not established, nor even attempted to establish, that N.B. actually had a mitochondrial dysfunction. Although Dr. … Thus, Petitioners’ claim clearly fails under Althen Prong 1. C.

SALAZAR

23 I. & N. Dec. 223 · Board of Immigration Appeals · Jul 1, 2002

We find that the plain language of the statute, buttressed by the legislative history, clearly establishes that Congress intended to “lock in” a conviction for purposes of immigration law at the time guilt is determined and … Congress clearly chose not to provide otherwise.”).

Ulysses, Inc. v. United States

110 Fed. Cl. 618 · United States Court of Federal Claims · Apr 30, 2013

• “[W]e clearly indicated that we have manufactured the next higher assembly, which is the equipment itself and which obviously qualifies us to make the subject item. … The record establishes that Plaintiff submitted a claim believing it was qualified to manufacture the 112 Part based on a different interpretation of what constituted an approved source.

F. J. Ross Co. v. Commissioner

7 B.T.A. 196 · United States Board of Tax Appeals · Jun 7, 1927

In addition to Seymour and Weaver, who were designated as officers and apparently were stockholders only to the extent necessary to qualify them as directors, there were “ account executives ” and other employees who, during … Boss by the petitioner was not intended to represent and did not represent the full measure of his compensation and that from the very first it was clearly understood, and the directors of the petitioner all agreed that,

John Doe 21 v. Secretary of Health & Human Services

84 Fed. Cl. 19 · United States Court of Federal Claims · Oct 6, 2008

It was clearly resolved by the time that he was seen in the emergency room. … That ruling, however, does not preclude Petitioner from qualifying for compensation under the Vaccine Act, if causation-in-fact can be established by a preponderance of the evidence. See de Bazan, 539 F.3d at 1347 .

Smith v. Commissioner

83 T.C. 702 · United States Tax Court · Nov 23, 1984

When paragraph 2 is read in context with paragraphs 1 and 3 of article XV, however,' we find that the language of paragraph 2 does not clearly grant this exemption. In McCain v. … Section 912(1) expressly proscribes post differentials from qualifying for the section 912 income exclusion.