Case law

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.

Applied Research Associates, Inc. and Affiliate v. Commissioner

143 T.C. No. 17 · United States Tax Court · Oct 9, 2014

the Secretary shall prescribe such regulations as he may deem necessary in order that the tax liability of the affiliated group, and of each of its members, may be computed, assessed, and collected in such manner as to clearly … Petitioner’s primary argument is that there is no guidance in the Code, the regulations, or other authority regarding the method of establishing the proper rate or rates of tax on consolidated taxable income where one

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

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.

Decisionpoint Corporation v. United States

United States Court of Federal Claims · Jan 14, 2025

The procurement was set aside for offerors that qualified as “Service-Disabled Veteran Owned Small Businesses” under NAICS Code 541614 (“qualified small businesses”). AR 381, 1272; see also 13 C.F.R. § 128.401. … P&S was a qualified small business, but Oryza was not. See AR 124.

Nutrite Corp. v. United States

43 Fed. Cl. 297 · United States Court of Federal Claims · Mar 31, 1999

It is clearly established that the United States Court of Federal Claims lacks jurisdiction over tort claims. See Berdick v. United States, 222 Ct.Cl. 94, 100 , 612 F.2d 533, 536 (Ct.Cl.1979). … When privity of contract is present, there exists, “the type of direct, unavoidable contractual liability necessary to trigger a waiver of sovereign immunity....” Id.

Mobil Corp. v. United States

67 Fed. Cl. 708 · United States Court of Federal Claims · Sep 22, 2005

A credit under Code section 43 for qualifying EOR costs incurred pursuant to qualified EOR projects. We refer to the first eight of these issues as the “non-EOR” claims. … At the outset, we note that defendant urges that there is a fourth element required for a valid informal claim: an express waiver of sovereign immunity.

Wells Fargo & Co. v. Comm'r

120 T.C. 69 · United States Tax Court · Feb 13, 2003

Section 419(b) limits the deduction for any taxable year to the welfare benefit fund’s “qualified cost”. 15 The fund’s qualified cost is equal to the sum of the fund’s “qualified direct cost” for the year, and, subject to … The language of section 404(a)(1)(A)(ii) is clearly different from the language of 419A(c)(2).

Chuisano v. Secretary of Health and Human Services

116 Fed. Cl. 276 · United States Court of Federal Claims · May 30, 2014

law; (3) . . . clearly erroneous; or (4) the record contains no evidence on which the . . . … Well-settled principles of sovereign immunity are also a consideration. Cloer II, 675 F.3d at 1367.

Huaiyin Foreign Trade Corp. (30) v. United States Department of Commerce

201 F. Supp. 2d 1351 · United States Court of International Trade · Apr 30, 2002

In other words, “the statement contained in the Notice of Initiation clearly advised [Plaintiffs] that if any of the listed exporters did not qualify for a separate rate, all of the exporters of crawfish tail meat from … not qualify for a separate rate, all other exporters . . . who have not qualified for a separate rate are deemed to be covered by this review . . . .”

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.

Patricia A. Martin v. Eric K. Shinseki

26 Vet. App. 451 · United States Court of Appeals for Veterans Claims · Feb 28, 2014

scheme, if VA's interpretation of the statute is reasonable, the courts are precluded from substituting their judgment for that of VA, unless the Secretary has exceeded his authority; the Secretary's action was clearly … The veteran did not meet the eligibility requirements for a waiver established in section 1912.

Union Mut. Ins. Co. v. Commissioner

46 T.C. 842 · United States Tax Court · Sep 30, 1966

The petitioner writes fire and other insurance, not including life, and has qualified to transact business as a mutual insurance company in 30 States of the United States and Puerto Rico. … It established and maintains a guaranty fund of $500,000 in order to qualify and do business in the various States and to write policies without contingent liability or contingent premium which would render its policyholders

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.

Ulmet v. United States

19 Cl. Ct. 527 · United States Court of Claims · Feb 22, 1990

Thus by clear implication, interest on claims not covered by contract or clearly enacted statutory provisions is barred. … No statutory provision establishing the right to interest in military pay or retirement cases exists.

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).

Railway & Express Co. v. United States

56 F.2d 687 · United States Court of Claims · Mar 7, 1932

The business was to be “conducted under such rates, charges, classifications, regulations, and practices as are now or may hereafter be lawfully established.” … The evidence establishes, and we have found as a fact, that the so-called qualified common stock of $1,594,000 issued to the Adams Express Company was issued for actual value residing in miscellaneous equipment paid in by

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.

Hyundai Steel Co. v. United States

659 F. Supp. 3d 1327 · United States Court of International Trade · Sep 29, 2023

Id., art. 14. 10 Hyundai Steel qualified for the full allocation. Hyundai Steel’s NSA Resp., Ex. NSA-1 at 2. … Commerce found that the AAGEP and the Enforcement Decree “establish criteria” that “result in an express statutory limitation on which industries qualify for the additional allocation by setting thresholds that industries

Nachman v. Commissioner

12 T.C. 1204 · United States Tax Court · Jun 30, 1949

A.) 72 F. (2d) 883, 884, wherein the court said: “An examination of the standard option clause contained in each contract reveals that the right given the respondent by the option is not absolute but qualified. … court to a number of cases involving leases that contained options to renew wherein it has been held that the entire exhaustion allowance should not be allocated to the comparatively short term of the original lease when it clearly