Case law

Mullins v. Derwinski

2 Vet. App. 522 · United States Court of Appeals for Veterans Claims · Jul 7, 1992

Derwinski, 1 Vet.App. 140 (1991), this Court established that the BVA must perform a two-step analysis when the veteran seeks to reopen a claim based upon new evidence. … Derwinski, 2 Vet.App. 492, 495 (1992) (citation omitted) (holding that lay persons were not qualified to provide a “probative diagnosis” as to the cause of the veteran’s death). III.

Leumas Products, Inc. v. United States

62 Cust. Ct. 744 · United States Customs Court · Jun 26, 1969

The testimony clearly establishes the involved machine to be one which bonds two fabrics by the use of an adhesive and certain nip rollers which cause the fabric to bond. … Aside from the fact that the record fails to adequately qualify the witness as a textile machinery expert and consequently carries little weight, our research as to the intent of Congress in enacting this provision confirms

Mackin Corp. v. Commissioner

7 T.C. 648 · United States Tax Court · Aug 26, 1946

To these we think petitioner is clearly entitled. There is no warrant for the respondent’s regulation precluding the allowance of such deductions to qualified electing taxpayers. … (a) Election to Accrue Income. — In the case of any taxpayer computing income from installment sales under the method provided by section 44 (a), if such taxpayer establishes, in accordance with regulations prescribed by

De Cicco v. United States

677 F.2d 66 · United States Court of Claims · Mar 24, 1982

Shepler at Andrews Air Force Base Hospital on November 29, 1976, and again found to be qualified for military service. Dr. … Plaintiff has the burden of proving by clearly convincing proof that the board or the Secretary acted arbitrarily or capriciously. Wesolowski v. United States, 174 Ct. Cl. 682 (1966). [182 Ct. Cl. at 276.]

Drosky v. Brown

10 Vet. App. 251 · United States Court of Appeals for Veterans Claims · May 14, 1997

There are no requirements that the enlargement be of a certain size or degree to qualify for a particular rating. … “Where there are two permissible views of the evidence, the factfinder’s choice between them cannot be clearly erroneous.” Id. at 52 (quoting Anderson v.

Buzick v. United States

15 Cl. Ct. 289 · United States Court of Claims · Aug 29, 1988

C. § 6226, had limited its waiver of sovereign immunity for 150 days only and that after that period the United States, as sovereign, was no longer subject to suit. … The plain language of the notice statute clearly rebuts any statements made by IRS personnel concerning the running of the appeal time to file a claim.

Cape Shore Fish Co., Inc. v. The United States

330 F.2d 961 · United States Court of Claims · Apr 17, 1964

Few problems in the law have given greater variety of application and conflict in results than the cases arising in the borderland between what is clearly an employer-employee relationship and what is clearly one of independent … Another curious factor is that the allegation was immaterial since antitrust immunity is not afforded a union-employer combination to effect a direct commercial restraint such as was charged by the indictment.

Farmers Union Co-op Oil Co. v. Commissioner

38 B.T.A. 64 · United States Board of Tax Appeals · Jul 13, 1938

Our discussion of whether such requisite facts have been established will follow the numerical order of their statement. 1. … A nonmember had to qualify for membership and pay $10 for a share of petitioner’s capital stock before he could receive payment of a patronage dividend credited to him.

Geo-Med, LLC v. United States

United States Court of Federal Claims · Jan 9, 2018

As Geo-Med is not an actual bidder, Geo-Med must establish itself as a prospective bidder. … Judicial precedent makes it clear that a protestor’s “opportunity to qualify as a prospective bidder ends when the solicitation period ends. . . .”

Monson v. Commissioner

79 T.C. 827 · United States Tax Court · Nov 18, 1982

The sale of the stock of Monson Truck Co. by petitioner was clearly a casual sale of personal property. … The rationale of the Pritchett and Collins cases is clearly to the contrary.

Estate of Kyle v. Commissioner

94 T.C. 829 · United States Tax Court · Jun 11, 1990

In the notice of deficiency, respondent disallowed the claimed deduction because the estate had not established that any amount had been or would be paid. … concluded: The historical development of the Texas homestead law, taken together with the express language of Texas’ short-lived dower statute, convinces us that the forced heirship provision of the Texas homestead law clearly

Charles L. Breedlove Brenda Breedlove v. Eric K. Shinseki

24 Vet. App. 7 · United States Court of Appeals for Veterans Claims · Aug 10, 2010

To be clear, the adverse effect of a Board decision can be removed by applying the remedy established in Landicho, supra; i.e., by vacating the Board decision and dismissing the appeal. … Finally, when accrued-benefits status is established by decision below or concession by the Secretary, standing is established, and substitution generally will be permitted, subject, as always, to judicial decision that it

Styles for Boys, Inc. v. United States

62 Cust. Ct. 772 · United States Customs Court · Jan 23, 1969

Further, the record clearly shows, in my opinion, that the yarn was paid for by the mills, with the help of “Nichimen”. … There is, however, in my opinion, one fact in this case which the record clearly establishes, and that is that plaintiffs’ witness Taylor was at all times a partner in the joint venture with Messrs.

Zoltek Corp. v. United States

95 Fed. Cl. 681 · United States Court of Federal Claims · Dec 16, 2010

Sullivan is qualified to serve as an expert here. As the Government highlights, Dr. … Clearly, Dr. Sullivan is opining about a person of ordinary skill in the art with knowledge of the prior art at the time. As to Dr.

Katch, LLC

Trademark Trial and Appeal Board · Jun 20, 2019

§ 1052(f), is insufficient to establish that HEALTHPLANS.COM has acquired distinctiveness; and, in the alternative, (2) on the Supplemental Register under Section 23(c) of the Trademark Act, 15 U.S.C. § … The record in this case clearly shows that “health plan(s)” is a common term that 16 Serial No. 86301765 means an organized format for delivering health care insurance.11 It

Ilaw v. United States

121 Fed. Cl. 408 · United States Court of Federal Claims · Jun 4, 2015

After receiving a copy via email on March 26, Saturday, I am disputing the provisions/agreeme'nt not clearly discussed in detail by my attorney, David Kornbluh. … actions were subject to immunity.

Robertson v. Commissioner

61 T.C. 727 · United States Tax Court · Mar 13, 1974

On May 5, 1965, the corporation established a profit-sharing plan and trust (plan). … SEC. 401. qualified PENSION, PROFIT-SHARING, AND STOCK BONUS PLANS.

Fakhri v. United States

507 F. Supp. 2d 1305 · United States Court of International Trade · Aug 20, 2007

The Federal Circuit has clearly stated its position on this issue. … Therefore, unclean hands is clearly available to bar any such equitable relief it seeks.

Humphreys v. Commissioner

33 B.T.A. 1081 · United States Board of Tax Appeals · Feb 11, 1936

The questions presented and the facts are clearly distinguishable from the instant proceeding. … Whether that service was of a legal or accounting nature, a question upon which the parties disagree, it is admitted that the petitioners’ wives were not qualified along either line nor is it contended that they rendered

Desert Glory, Ltd. v. United States

368 F. Supp. 2d 1334 · United States Court of International Trade · Apr 27, 2005

Where – as here – a waiver of sovereign immunity is at issue, the language of the statute must be strictly construed, and any ambiguities must be resolved in favor of immunity. See United States v. … Cir. 1998) (“Any statute which creates a waiver of sovereign immunity must be strictly construed in favor of the Government.”). II.