Case law

Connecticut Light & Power Co. v. Commissioner

40 T.C. 597 · United States Tax Court · Jun 26, 1963

fails to establish what, if any, such lines might reasonably have been built. … Respondent asserts that his determinations for the years 1940-42 were clearly erroneous.

Grynberg v. Commissioner

83 T.C. 255 · United States Tax Court · Aug 27, 1984

The facts of the present case are clearly distinguishable from the facts in Meyer’s Estate v. … of the Secretary, does clearly reflect income.

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 .

Chevron U.S.A., Inc. v. United States

71 Fed. Cl. 236 · United States Court of Federal Claims · May 31, 2006

Dis. at 21 (“Precedent establishes that the United States has not waived its sovereign immunity against such form of damages except in limited situations not applicable here.”) (citing Texas Instruments v. … Shaw, 478 U.S. 310, 314 , 106 S.Ct. 2957 , 92 L.Ed.2d 250 (1986)) (“In the absence of express congressional consent to the award of interest, separate from a general waiver of immunity to suit, the United States is immune

Professional Services v. Commissioner

79 T.C. 888 · United States Tax Court · Nov 23, 1982

The terms and circumstances of the "loan,” itself, clearly demonstrate that the "loan” was not bona fide. Mr. … In fact, petitioner’s whole course of conduct clearly and convincingly shows that the underpayments of tax were due to fraud.

Williams International Corp. v. United States

32 Cont. Cas. Fed. 73,405 · United States Court of Claims · Apr 12, 1985

Its jurisdiction to grant relief depends on the extent to which the United States has waived its sovereign immunity to suit. … It is well established that waiver of sovereign immunity cannot be implied but must be unequivocably expressed. United States v. King, supra.

Benbow v. Commissioner

82 T.C. 941 · United States Tax Court · Jun 7, 1984

However, we do not believe that that Court’s opinion in Gunnison is so clearly dispositive of the issue we face in the instant case as to justify application of the "Golsen rule” (Golsen v. … (a) Tax Imposed. — In the case of— (1) an individual retirement account (within the meaning of section 408(a)), [[Image here]] established for the benefit of any individual, there is imposed for each taxable year a tax in

Tipps v. Commissioner

74 T.C. 458 · United States Tax Court · May 28, 1980

The record in the instant cases appears to clearly establish that the partnerships were making and continuing section 167(k) elections that bound them, and clearly identify the properties and expenditures as to which the … Also, the statement in Valdes was not clearly an election, an “unequivocal agreement” (60 T.C. at 914) to be bound.

Wilkerson Daily Corp. v. Commissioner

42 B.T.A. 1266 · United States Board of Tax Appeals · Nov 22, 1940

What would be reasonable in one situation or for one business might be clearly unreasonable in another.” … In the United Business Corporation case, supra, money was loaned to an individual who held all the capital stock except for three qualifying shares.

Paine v. Commissioner

23 T.C. 391 · United States Tax Court · Nov 30, 1954

In the light of the foregoing, it' is our view that the Caulkins case is clearly distinguishable from the case before us. … Clearly the Oliver notes were in one sense of the word ‘property, as is every other tangible object and intangible right.

Sand Springs Railway Co. 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

Blyler v. Commissioner

67 T.C. 878 · United States Tax Court · Feb 28, 1977

(the company), which, on September 30, 1964, established a pension trust for its employees. … Moreover, it is well established that the doctrine of constructive receipt applies to distributions from qualified pension plans, Leavens v. Commissioner, 467 F.2d 809, 813 (3d Cir.); Joseph M.

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

RSI Systems, LLC

Trademark Trial and Appeal Board · Sep 29, 2008

Consequently, the registrant’s clearly identified goods, albeit broadly identified goods, ‘printing machines,’ encompass the applicant’s specifically identified printers.” Brief at 10. … However, “even careful purchasers are not immune from source confusion.” In re Total Quality Group Inc., 51 USPQ2d 1474, 1477 (TTAB 1999).

Blue Cross & Blue Shield of Tex., Inc. v. Commissioner

115 T.C. 148 · United States Tax Court · Aug 18, 2000

The language contained in Blue Cross medical insurance plans clearly indicates that Blue Cross is not liable to pay amounts covered by Medicare. … Blue Cross concedes that this 2 percent clearly does not represent genuine salvage recoverable.

Collins v. Commissioner

61 T.C. 693 · United States Tax Court · Mar 7, 1974

The prior closing involved a clearly defined substantial error based on an established Service position existing at the time of the previous examination; or 3. … An organization is so constituted if, for example, it establishes that it does in fact receive substantial support from contributions from a representative number of persons; that pursuant to its organizational structure

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

34 Fed. Cl. 29 · United States Court of Federal Claims · Aug 2, 1995

The inflammatory response in Zachary’s upper and lower respiratory system was clearly not severe enough to account for his death. … While the preceding DPT immunization may have played a minor role in Zachary’s fever and irritability such immunizations do not produce congestion or other symptoms of an URI.

Falzon v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 25, 2023

Only “egregious” or “extraordinary” attorney conduct can qualify as an extraordinary circumstance for the purposes of equitable tolling. … Cl. at 218; see also Irwin, 498 U.S. at 96 (acknowledging equitable tolling extends a waiver of sovereign immunity).

Prioritizing Programs to Exempt Small Businesses from Competition in Federal Contracts

Department of Justice Office of Legal Counsel · Aug 21, 2009

No. 83-163, 67 Stat. 230 (codified as amended at 15 U.S.C.A. §§ 631–657p (West 2009)). 1 In particular, the Act establishes various programs, administered by the Small Business Administration (“SBA”), to assist qualifying … Whereas this provision clearly establishes the priority of these other contracting prefer- ences, the HUBZone statute contains no express reference to the HUB- Zone Program’s priority over SBA’s other contract assistance

Tapia v. United States

United States Court of Federal Claims · Dec 16, 2019

The “Program of General Caregiver Support” is established under subsection (b) and is not at issue in this case. … Cir. 2011) (“‘[W]here Congress has clearly stated its intent in the language of a statute, a court should not inquire further into the meaning of the statute.’” (quoting Millenium Lumber Distrib., Ltd. v.