Case law

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.

Jelle v. Commissioner

116 T.C. 63 · United States Tax Court · Jan 31, 2001

consists of qualified real property business indebtedness. … Additional circumstances in which no income from cancellation of indebtedness need be recognized are established by case law.

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.

King v. Commissioner

87 T.C. 1213 · United States Tax Court · Dec 2, 1986

motion relates are (1) whether petitioner’s loss on the dispositions in 1980 of positions constituting part of a gold commodity futures straddle are deductible in 1980, and (2) whether gain on the sale of gold bars in 1980 qualifies … Clearly, petitioner’s description of his trading activity fully addresses any sham allegations concerning whether the trades occurred.

Land v. Commissioner

61 T.C. 675 · United States Tax Court · Feb 25, 1974

These cards were “established to meet the requirements of the Geneva Conventions to protect war victims.” … In such a situation the burden of proof is upon the claimant to trace and clearly identify any separately held property. Tarver v. Tarver, 394 S.W. 2d 180 (Tex. 1965).

Nippon Steel Corp. v. United States International Trade Commission

239 F. Supp. 2d 1367 · United States Court of International Trade · Aug 30, 2002

” was changed to read “successor has been qualified.” … In the absence of a clearly-expressed legislative intent, the Court will not speculate that the Congress sought to achieve a result which would be both unusual and probably beyond its constitutional power.”).

Wolfchild v. United States

96 Fed. Cl. 302 · United States Court of Federal Claims · Dec 21, 2010

regulations need not provide a second waiver of sovereign immunity, nor need they be construed in the manner appropriate to waivers of sovereign immunity.”). … as beneficiaries of the Appropriations Acts to the prejudice of the individuals who would have qualified as beneficiaries.

International Genomics Consortium v. United States

104 Fed. Cl. 669 · United States Court of Federal Claims · May 11, 2012

To qualify as an “interested party,” a protestor must establish that: (1) it was an actual or prospective bidder or offeror, and (2) it had a direct economic interest in the procurement or proposed procurement_Assuming that … IGC could not have submitted a qualifying proposal to do the work that SAIC-F was assigned and thus, unlike the protesters in Distributed Solutions, has not “established [itself] as [a] prospective bidder.”

Park Properties Associates, L.P. v. United States

128 Fed. Cl. 493 · United States Court of Federal Claims · Sep 26, 2016

Plaintiffs have neither consented to being treated as an eligible multifamily housing project nor do they qualify as an eligible multifamily housing project. Am. Compl. at 7. … Although the Tucker Act explicitly waives the sovereign immunity of the United States against such claims, it “does not create any substantive right enforceable against the United States for money damages.”

Allied Fidelity Corp. v. Commissioner

66 T.C. 1068 · United States Tax Court · Sep 27, 1976

of the Secretary or his delegate, does clearly reflect income. … Whether or not the method of accounting followed by AFIC would clearly reflect its income on the average or in the long run, see Hanover Insurance Co., supra, its income for the taxable year was not clearly reflected by the

Simanski ex rel. Simanski v. Secretary of Health & Human Services

96 Fed. Cl. 588 · United States Court of Federal Claims · Dec 15, 2010

Maertens concluded that the “determination of whether the immunizations were a factor in the onset of GBS in a child who had an upregulated immune system from an infectious process is best made by an immunologist.” Id. … immunization (transfer of autoreactive-T cells or autoantibod-ies induce the disease).

Buie v. Shinseki

24 Vet. App. 242 · United States Court of Appeals for Veterans Claims · Mar 23, 2010

Buie did not file Notices of Disagreement with those decisions is not clearly erroneous. … In addition, such a result would be in conflict with VA’s well-established duty to maximize a claimant’s benefits. See AB v.

Adair v. United States

648 F.2d 1318 · United States Court of Claims · May 6, 1981

These programs were recruiting mechanisms which enabled PHS to obtain highly qualified physicians for certain government positions. … Clearly Congress envisioned that physicians working side-by-side and performing essentially the same duties, would not necessarily receive the same salary — one might be eligible for VIP while the other was not. 15 Even if

Arbitraje Casa de Cambio, S.A. De CV. v. United States

79 Fed. Cl. 235 · United States Court of Federal Claims · Nov 19, 2007

Sovereign Immunity When the Government acts in its sovereign capacity, it is protected from liability absent an express waiver of sovereign immunity. FDIC v. … A status conference to establish a discovery and a briefing schedule will be scheduled by subsequent order.

Access of Department of Justice Inspector General to Certain Information Protected from Disclosure by Statute

Department of Justice Office of Legal Counsel · Jul 20, 2015

50  Access of DOJ IG to Certain Information Protected from Disclosure by Statute OIG employees clearly qualify as “government personnel” who may receive disclosures under this exception. … - sis added), lacks the “clear legislative statement” necessary to override state sovereign immunity).

Mansfield v. United States

71 Fed. Cl. 687 · United States Court of Federal Claims · Jun 30, 2006

Under the Tucker Act, sovereign immunity is waived for “any claim against the United States founded either upon the Constitution, or any Act of Congress or any regulation of an executive department, or upon any express or … employees on the basis of sex by paying wages to employees in such establishment at a rate less than the rate at which he pays wages to employees of the opposite sex in such establishment for equal work on jobs the performance

Chicago Milwaukee Corp. v. United States

29 Fed. Cl. 777 · United States Court of Federal Claims · Nov 8, 1993

It is well established that suits in derogation of sovereign immunity must adhere strictly to the conditions by which the sovereign allows it. See, e.g., United States v. … Plaintiff bears the burden of establishing jurisdiction. Reynolds, 846 F.2d at 748 (citing cases).

Schaper v. Derwinski

1 Vet. App. 430 · United States Court of Appeals for Veterans Claims · Aug 26, 1991

The law very clearly establishes the standard for retroactive release as being whether “the [Secretary] would have issued the veteran a release from liability under subsection (a) with respect to the loan if the veteran had … However, it appears that the law and regulation establish three criteria all of which must be met in order to qualify for a retroactive release — namely, at the time of transfer, there must have been (1) a legally liable