Case law

Dixon v. United States

United States Court of Federal Claims · Jan 18, 2022

The United States has waived sovereign immunity and given this Court jurisdiction, concurrent with district courts, to entertain tax refund suits under 28 U.S.C. §§ 1346(a)(1), 1491. … Because Dixon Advisory Group could not qualify as a partnership at the time Mr.

Joslyn v. United States

90 Fed. Cl. 161 · United States Court of Federal Claims · Dec 2, 2009

Joslyn was physically qualified for an unqualified resignation and that he would be scheduled for the required medical examination prior to discharge. Id. Mr. … The Tucker Act provides the waiver of sovereign immunity necessary to sue the United States for money damages, but a plaintiff must establish an independent substantive right to money damages from the United States, that

Stream Pollution from Mines

50 Pa. D. & C. 235 · Pennsylvania Department of Justice · Mar 15, 1944

deny the board the power to do what it contemplates would be to impute to the legislature a state of mind which not only is not revealed in the pertinent legislation, but which the history and language of such legislation clearly … We are of the opinion that nonproducing breakers are industrial establishments within the meaning of the act.

Status of Taliban Forces Under Article 4 of the Third Geneva Convention of 1949

Department of Justice Office of Legal Counsel · Feb 7, 2002

After the Conventions were established, the Committee started work on a Commentary on all of the Geneva Conventions. … However, this is not clearly spelt out: there is no textual support for the idea that members of regular armed forces should wear uniform.

J-G-T

Board of Immigration Appeals · Sep 25, 2020

A key purpose of qualifying a witness as an expert is to provide a framework for the Immigration Judge to evaluate the evidence. … See Matter of Z-Z-O-, 26 I&N Dec. 586, 591 (BIA 2015) (“[W]e will accept the underlying factual findings of the Immigration Judge unless they are clearly erroneous, and we will review de novo whether the underlying facts

Permissibility of Small Business Administration Regulations Implementing the Historically Underutilized Business Zone, 8(a) Business Development, and Service-Disabled Veteran-Owned Small Business Concerns Programs

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

In particular, the Act establishes various programs, administered by the Small Business Administration (“SBA”), to assist qualifying small businesses in obtaining federal contracts by exempting them, in certain circumstances … Whereas this provision clearly establishes the priority of these other contracting preferences, the HUBZone statute contains no express reference to the HUBZone Program’s priority over SBA’s other contract assistance programs

Smith v. United States

114 Fed. Cl. 691 · United States Court of Federal Claims · Feb 21, 2014

Because the record establishes that Lt. Col. … Because the record establishes that Lt. Col.

Romann v. Commissioner

111 T.C. 273 · United States Tax Court · Nov 4, 1998

Facts The MEBA Plan The MEBA Plan was established as of August 1, 1950, pursuant to collective-bargaining agreements, and has been continued over the years by a series of collective-bargaining agreements. … On the contrary, it clearly emerges that the Congress entrusted the Treasury Department with the specific task of writing interested party regulations. The Treasury Department has done so.

Bilar Tool & Die Corp. v. Commissioner

62 T.C. 213 · United States Tax Court · May 15, 1974

It is well established that expenses incurred in organizing and reorganizing a corporation are treated as nondeductible capital expenditures for tax purposes. … It is also established that expenses incurred in complete and partial liquidation of a corporation are deductible as ordinary and necessary business expenses.

Jacobs v. Commissioner

45 T.C. 133 · United States Tax Court · Oct 28, 1965

As such, the arrangement herein clearly falls within the ambit of section 404(a) (5). Compare Champion Spark Plug Co., 30 T.C. 295 (1958), affirmed per curiam 266 F. 2d 347 (C.A. 6, 1959). … Similarly, even if petitioner and Aleñe were deemed to have established the agency account on behalf of Credit, Inc., 2 there is no evidence that this arrangement met the requirements of a qualified plan under section 401

Air Terminal Services, Inc. v. The United States

330 F.2d 974 · United States Court of Claims · Apr 17, 1964

Mahon, 260 U.S. 393, at 415 , 43 S.Ct. 158, at 160 , 67 L.Ed. 322 (1922), as follows: 74 "* * * When this seemingly absolute protection is found to be qualified by the police power, the natural tendency of human nature is … (Quite clearly parking facilities are a necessary adjunct of traffic flow; there is no point in driving one's car to a place unless there are means of disposing of it after one gets there.)

Cohen v. Commissioner

63 T.C. 267 · United States Tax Court · Nov 26, 1974

Trebotich case (p. 335) that, “Clearly, if the employers merely accumulated the funds in reserve accounts established and controlled by them, the arrangement would not constitute the funding of a qualified plan.” … In our view it is unnecessary to decide whether petitioner is correct in his primary contention that the Civil Service Retirement Act does not establish a qualified plan under section 401(a).

Constance Copeland v. Eric K. Shinseki

26 Vet. App. 86 · United States Court of Appeals for Veterans Claims · Nov 14, 2012

Copeland incurred no trauma to his left mandible, and (2) no significant studies clearly indicated a relationship between a tumor and trauma. … Based on the record of proceedings, the Board's finding is plausible and not clearly erroneous. See Gilbert v.

E-A-S-O

29 I. & N. Dec. 422 · Board of Immigration Appeals · Jan 30, 2026

The respondent bears the burden of establishing that he merits an exercise of discretion. INA § 240(c)(4)(A)(ii), 8 U.S.C. §1229a(c)(4)(A)(ii) (2024). … A conviction may qualify as a particularly serious crime based on “the nature of the conviction, the type of sentence imposed, and the circumstances and underlying facts of the conviction.”

Unemployment Compensation Division Appoinments

39 Pa. D. & C. 71 · Pennsylvania Department of Justice · Aug 1, 1940

As part of that established procedure, in section 208 (d), the General Assembly requires that: “The secretary shall by rules and regulations establish classes of employment, composed of all of the various positions to be … The terms of these subsections clearly indicate that the legislature intended them to be mandatory and intended that you, as the appointing power, observe rigidly those mandates.

Nutt v. United States

12 Cl. Ct. 345 · United States Court of Claims · May 15, 1987

This formidable standard serves to protect the fisc from all suits under contract claims except where the evidence guarantees with some certainty that the Government has agreed to waive its sovereign immunity. … Viewed in this way, the contract establishes the FmHA’s regulations as a backdrop to, and occasional modifier of, express contractual obligations.

Walby v. United States

United States Court of Federal Claims · Jul 19, 2019

"The United States, as sovereign, is immune from suit save as it consents to be sued." United States v. Sherwood, 312 U.S. 584,586 (1941). … Walby Is Subject to Federal Income Tax Having established that Ms.

Joppy v. United States

123 Fed. Cl. 701 · United States Court of Federal Claims · Oct 9, 2015

The Tucker Act serves as a waiver of sovereign immunity and a jurisdictional grant, but it does not create a substantive cause of action. J an’s_ Helicopter Serv., Inc. v. Fed. Aviation Admin, 525 F.3d 1299, 1306 (Fed. … J oppy’s claim seeking revision of his military records to qualify him for disability pay and benefits is also barred by the statute of limitations.

Farrell Lines, Inc. v. United States

657 F.2d 1214 · Court of Customs and Patent Appeals · Aug 20, 1981

SOVEREIGN IMMUNITY As the Supreme Court instructed in Lynch v. … customs procedure; and (4) departed from established rules of appellate review.

The Department of Justice Inspector General's Access to Information Protected by the Federal Wiretap Act, Rule 6(e) of the Federal Rules of Criminal Procedure, and Section 626 of the Fair Credit Reporting Act

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

OIG employees clearly qualify as “government personnel” who may receive disclosures under this exception. … the “clear legislative statement” necessary to override state sovereign immunity).