Case law

Bryant v. Commissioner

72 T.C. 757 · United States Tax Court · Aug 3, 1979

it violates the due process clause of the Fifth Amendment of the Constitution, in that— (1) The classification created by section 214(e)(4) has no rational relationship to the purpose of the legislation; (2) The section establishes … L. 88-272, sec. 212 (a), 78 Stat. 49 ) to make more generous the provisions concerning qualifying taxpayers, qualifying dependents, the amount of the deduction, and the adjusted gross income limitation.

Almeda v. United States

453 F.2d 1397 · United States Court of Claims · Jan 21, 1972

C.A.N., page 2928 (1958), 1 clearly indicate that the respon *86 sible official of the agency where training is being provided through the GETA, has the discretion to pay all or part of the pay of an employee who participates … Put another way, such a holding would effectively reward those employees who needed additional training to qualify for the position while discriminating against those who were so qualified that there was no need for further

Kimmel v. United States

196 Ct. Cl. 579 · United States Court of Claims · Dec 10, 1971

On June 28,1965, plaintiff was formally advised that he was not qualified for retention hi the Reserve and not qualified for transfer to the Retired Reserve. … On February 24,1967, plaintiff was notified of his selection for promotion to the grade of lieutenant, subject to establishing that he was physically qualified.

West Flagler Amusement Co. v. Commissioner

21 T.C. 486 · United States Tax Court · Jan 19, 1954

It indicates clearly that the upward trend of petitioner’s business during the base period can be attributed largely to improved economic conditions. … The motion clearly is untimely. Commissioner v. Erie Forge Co., supra; Simms v. Andrew, 118 F. 2d 803 . Reviewed as to section 722 by the Special Division.

Leming v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 29, 2022

Grimes also recorded that A.L.’s mother was “still . . . concern[ed]” about “immune dysfunction, and hesitant to consider further immunizations for [A.L.].” … Therefore, the court of appeals held, they did not qualify as “residual effects” or “complications” of his thrombocytopenia. Id.

Foundation of Human Understanding v. Commissioner

88 T.C. 1341 · United States Tax Court · May 19, 1987

Although no formal application for a ruling that it qualified as a church for Federal tax purposes appears in the record, the record clearly demonstrates that petitioner’s request for church status was placed under consideration … In its efforts to identify organizations that qualify for church status the IRS has developed 14 criteria.

Gaynor News Co. v. Commissioner

22 T.C. 1172 · United States Tax Court · Sep 16, 1954

We can conceive of no reason which would justify our holding that petitioner, to qualify for nonrecognition of gain, must have either sacrificed the opportunity to purchase suitable property or have required that existing … In June of 1946, the bank received insurance money covering its fire loss, and established a replacement fund with the permission of the Commissioner, later using the proceeds in the construction of the addition.

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

Glacier State Electric Supply Co. v. Commissioner

80 T.C. 1047 · United States Tax Court · May 23, 1983

Clearly, the plan’s purpose was merely to prevent unapproved parties from acquiring an interest in GSB and also to provide a market for the shares upon the death of the deceased. … The second redemption required to establish the series has not, and may never, occur.

Schechter v. United States

16 Cust. Ct. 157 · United States Customs Court · May 13, 1946

Three witnesses, well qualified in the wholesale meat packing business, also testified on behalf of the plaintiff. … The evidence clearly fails to establish that the tariff provision for “beef * * * fresh, chilled, or frozen” is restricted to beef which has been processed by the removal of the bones or by reducing the carcass to various

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.

Continental Illinois National Bank and Trust Company of Chicago v. The United States

403 F.2d 721 · United States Court of Claims · Nov 15, 1968

(b) We turn now to consider whether a bequest — not clearly restricted to a charitable use — to a foreign municipality can qualify under § 2055(a) (3) as a gift or contribution to be used exclusively for charitable purposes … We find nothing in this language to establish that the testator intended that the contribution be used solely for charitable purposes.

Computervision Corp. v. United States

62 Fed. Cl. 299 · United States Court of Federal Claims · Sep 9, 2004

Individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Mitchell, 445 U.S. at 538 , 100 S.Ct. 1349 . … By contrast, Computervision’s original refund claim was specific and pointed clearly to the claim the IRS was requested to consider.

Garcia v. Commissioner

80 T.C. 491 · United States Tax Court · Mar 7, 1983

Consequently, petitioners and Farnum and Philpott established escrow No. 1285-ST with the Transpacific Escrow Corp. (hereinafter referred to as Transpacific). … On the same date that they established escrow No. 1406-ST, September 17, 1977, Colombi and Hayden and the Grillos entered into an installment sale land contract.

Jones v. United States

7 Cl. Ct. 673 · United States Court of Claims · Apr 4, 1985

Under the precedent established by the U.S. Court of Claims, this argument is without merit. … This is clearly the type of decision where reasonable minds could reach differing conclusions based on the same record. See Sanders, 219 Ct.Cl. at 302 , 594 F.2d 804 .

Roberts v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 16, 2014

Tr. 268. 5 IgA is a part of the immune system that protects one from viruses and illnesses. Tr. 47. … M.R.’s predisposition, plus the intensive vaccine antigen load, caused M.R. to have an “enhanced immune response” because his “immune system [was] overwhelmed.” Tr. 121. Dr.

Baca v. United States

29 Fed. Cl. 354 · United States Court of Federal Claims · Sep 24, 1993

Thus, to establish that an employee is exempt under the FLSA, defendant, in effect, must overcome a presumption of nonexempt status. Amshey, 26 Cl.Ct. at 590 . … Moreover, the record establishes that the nonexempt GS-9’s complete the same evaluation forms for the couriers within their specific vehicles.

Matte v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 31, 2019

and infection” and “also provides a more robust environment for the immune response,” making it a “much more dramatic immune stimulator than a vaccine.” … Okuda was a well-qualified and competent neurology expert, whose opinion was reasonable and worthy of weight.

Morton v. United States

98 Fed. Cl. 596 · United States Court of Federal Claims · Apr 27, 2011

This “qualified intermediary” safe harbor states that a taxpayer may appoint a qualified intermediary to receive funds from the sale of property, and this intermediary will not be considered an agent of the taxpayer. … The requirements are that (1) the taxpayer assigns his rights under the sales contract to a qualified intermediary, Treas.

Stephenson v. United States

58 Fed. Cl. 186 · United States Court of Federal Claims · Oct 15, 2003

Said consent must occur through an unequivocal, express waiver of sovereign immunity. United States v. King, 395 U.S. 1, 4 , 89 S.Ct. 1501 , 23 L.Ed.2d 52 (1969) (citing Sherwood, 312 U.S. at 584 , 61 S.Ct. 767 ). … The burden thus is squarely on the proponent to establish subject matter jurisdiction by a preponderance of the evidence. Id.