Case law
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8 Ct. Cust. 5 · Court of Customs and Patent Appeals · Apr 2, 1917
Just what the component materials are does not clearly appear. … It does not appear that the witness was qualified to testify as to commercial designation of the material of which the buttons were made.
Cited 1 timesPublished105 T.C. 234 · United States Tax Court · Sep 25, 1995
(b) Definitions and Special Rules. — For purposes of this section— (5) Qualified sale. — A sale of a magazine, paperback, or record is a qualified sale if— (A) at the time of sale, the taxpayer has a legal obligation to adjust … Second, it ‘must clearly reflect the income.’” Thor Power Tool Co. v. Commissioner, 439 U.S. 522, 532 (1979).
Cited 7 timesPublishedHyundai Steel Co. v. United States
2023 CIT 182 · United States Court of International Trade · Dec 18, 2023
The government responds that the South Korean statute and regulations do “establish criteria that ex- pressly limit[ ] which entities qualify for the additional allocation by setting thresholds that they must meet to qualify … or industry does or does not qualify?
Cited 0 timesPublishedEstate of Landers v. Commissioner
38 T.C. 828 · United States Tax Court · Sep 13, 1962
The absence of collusion is established by a showing of adverseness between the parties in the State court proceeding. Saulsbury v. United States, supra. … However, it is apparent that the instant case is clearly distinguishable from Cunha, Quivey, and Shafer. Estate of Proctor D. Bensenhouse, supra.
Cited 11 timesPublished40 Fed. Cl. 834 · United States Court of Federal Claims · May 7, 1998
Discussion This Court follows well-established principles in reviewing military pay cases. … The plaintiff bears the burden of establishing such an infirmity in the BCNR decision with “cogent and clearly convincing evidence.” Dodson v.
Cited 9 timesPublished21 I. & N. Dec. 154 · Board of Immigration Appeals · Jul 1, 1996
The sale of marihuana clearly involves the unlawful trading or dealing in a controlled substance. … That “suggestion” was that the words “established after a lawful entry for permanent residence” should be inserted into the text of the Seventh Proviso to qualify the domicile required for eligibility. See S. Rep.
Cited 42 timesPublishedNational Telecommuting Institute, Inc. v. United States
123 Fed. Cl. 595 · United States Court of Federal Claims · Oct 28, 2015
item must do so through a qualified nonprofit agency. … Doing so would have clearly violated the purpose and intent of Ms. Ballard’s December 20, 2013 remand letter.”).
Cited 6 timesPublishedFlorence Kennedy v. Robert L. Wilkie
United States Court of Appeals for Veterans Claims · Dec 9, 2020
Appellant may therefore succeed here only if Fast Letter 13-04 qualifies as a "VA issue" under § 3.114(a). … Fast Letter 13-04 was clearly a significant document, but it was limited in scope.
Cited 0 timesPublishedNational Cored Forgings Co. v. United States
132 F. Supp. 454 · United States Court of Claims · Jun 7, 1955
We are here concerned with a controversy growing out of a contract entered into pursuant to the market guarantee program established by section 12 of the Veterans’ Emergency Housing Act, supra. … The RFC and the other Government corporations are agents of the United States and clearly, when their acts are within their statutory authority, they are acting under the authority of the United States.
Cited 18 timesPublishedCubic Defense Systems, Inc. v. United States
45 Fed. Cl. 239 · United States Court of Federal Claims · Sep 23, 1999
In addition, the notice stated that Metric was the only qualified source, and found Metric to be uniquely qualified because it owned the Pods and the Debriefing Stations and the proprietary data to the hardware and software … Cubic’s proposal was general in nature, clearly not tailored to the CLS procurement it challenges now.
Cited 30 timesPublishedDiversified Maintenance Systems, Inc. v. United States
93 Fed. Cl. 794 · United States Court of Federal Claims · Jul 28, 2010
HUBZone small business contractor eligible for award here, such discovery is clearly warranted. … HUBZone-qualified by SBA on January 18, 2006.
Cited 19 timesPublishedGeneral Motors Corp. v. United States
770 F. Supp. 641 · United States Court of International Trade · Jul 23, 1991
Thus, in order to qualify for item 807.00, TSUS, allowances, a party must satisfy each of the aforementioned conditions. Samsonite Corp. v. … The finish painting operations performed abroad are, by the criteria established by caselaw, minor and clearly subordinate to the assembly process.
Reversed on other grounds by General Motors Corporation v. The United States, 976 F.2d 716 (1992)Cited 3 timesPublishedPaluck ex rel. Paluck v. Secretary of Health & Human Services
104 Fed. Cl. 457 · United States Court of Federal Claims · Apr 18, 2012
The Vaccine Act establishes two methods of proving causation. … Frye’s theory begins with the process of immune activation. Foreign agents, such as vaccines, activate the body’s immune system. Tr. 55:5-21 (Frye).
Cited 90 timesPublishedA. v. Secretary of Health and Human Services
United States Court of Federal Claims · Jan 10, 2019
Leist briefly concluded that B.A. did not qualify at any level of diagnostic certainty for ADEM. Resp. Ex. I at 8; see also Tr. 320. Dr. … I agree that because B.A. had no positive findings on MRI, she would not qualify for the diagnosis at these levels. However, the third level does not require positive MRI findings.
Cited 0 timesPublishedIei-Cityside Jv v. United States
122 Fed. Cl. 750 · United States Court of Federal Claims · Aug 25, 2015
Further, IEI-Cityside is clearly an interested party. It is an actual bidder whose direct economic interest has been affected by the SBA’s decision. … Pl.’s Br. 11, 14 (claiming that the transition period establishes impossibility of complying with regulations).
Cited 3 timesPublishedOil Shares, Inc. v. Commissioner
29 B.T.A. 664 · United States Board of Tax Appeals · Jan 5, 1934
. * * * « * * * * In reply you are advised that your employment of an inventory basis for income tax purposes is dependent upon whether or not you can qualify as a dealer in securities as that term is defined in Article 105 … The proof clearly shows, however, that the petitioner bought and *668 sold securities solely for its own account.
Cited 8 timesPublishedBuxkemper v. Secretary of Department of Health
32 Fed. Cl. 213 · United States Court of Federal Claims · Oct 4, 1994
The symptoms which qualify as a residual seizure disorder are described in 42 U.S.C. § 300aa-14(b)(2). … The eligibility determinations for compensation resulting from vaccine-related injuries or vaccine-related deaths clearly are distinguishable in the statute.
Cited 8 timesPublishedJarvis v. Secretary of the Department of Health & Human Services
99 Fed. Cl. 47 · United States Court of Federal Claims · Jun 22, 2011
Tornatore’s theory [of causation] clearly passes Daubert muster” because the “principles and methods” that Dr. … Tornatore’s theory clearly passes Daubert muster in this regard.” Id. at 13.
Cited 33 timesPublishedUnited States Court of Federal Claims · May 30, 2018
Feiss failed to establish a valid claim for breach of implied contract. Id. at 9. In his Response, Dr. … 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.”
Cited 0 timesPublishedAssociated Hospital Services, Inc. v. Commissioner
74 T.C. 213 · United States Tax Court · May 6, 1980
The Senate version of the above bill would have treated virtually all entities established by tax-exempt hospitals as charitable organizations. … establishes its own laundry facilities and sells service to other hospitals.
Cited 8 timesPublished
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