Case law

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.

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.

Gibson v. Commissioner

44 B.T.A. 950 · United States Board of Tax Appeals · Jul 9, 1941

That this interpretation was intended by the Congress is clearly evident when we read section 27 (e) of the Revenue Act of 1936 dealing with dividends paid credits. It reads: SEO. 27. … Their constitutional immunity to taxation has not been established. The petitioner cites and relies upon Palmer v. Commissioner, supra. That case was quite different.

PERALTA

10 I. & N. Dec. 300 · Board of Immigration Appeals · Jul 1, 1963

He has not attended school since June 14, 1962; he is clearly deportable on the charge in the order to show cause. … Our conclusion that Congress eliminated any specified period of physical presence for the qualified serviceman requires consideration of the question whether the exemption also eliminated the necessity for establishing good

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

Small v. United States

United States Court of Federal Claims · Jan 9, 2017

Then, if it appears the soldier is not medically qualified to perform duty, the MTF commander will refer the soldier to a MEB. … was based on agency error, in order for a moving party to establish its status as a prevailing party.

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.

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.

Partners in Charity, Inc. v. Commissioner

141 T.C. 151 · United States Tax Court · Aug 26, 2013

P was established as a nonprofit corporation under the laws of Illinois. … Partners In Charity, Inc. intends to have a commu- nity-based Board of Directors once it established a track record and can attract qualified

John B. White, Inc. v. Commissioner

55 T.C. 729 · United States Tax Court · Feb 4, 1971

There has been established and maintained over a period of many years the good will of the public toward Company, its products and its dealers. … However, this expectation was clearly of such a speculative nature that any benefit necessarily must be regarded as indirect.

Johnson v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 12, 2021

that leads to immune-protection.” … The petition clearly states that Petitioner suffered from headaches. Pet. at 1.

Conoco Inc. v. United States

35 Fed. Cl. 309 · United States Court of Federal Claims · Apr 1, 1996

No provision in plaintiffs’ leases even alludes to the government’s claimed ability to unilaterally modify or circumvent, with impunity, long established and respected POE approval and permit acquisition procedures established … If all government actions qualified as sovereign acts, the government would be able to abrogate all of its public contracts without risk of liability for damages. See United States v.

American Contractors Indemnity Company v. United States

111 Fed. Cl. 240 · United States Court of Federal Claims · May 29, 2013

Because DiGiovanni could not otherwise qualify for the issuance of bonds, DiGiovanni was required to apply and qualify for participation in the SBA Bond Guarantee program, which DiGiovanni did. 2 Mot. 3. … Zwart possessed a valid power of attorney for the full amount of the bond (May 25, 2004), ACIC has not clearly established that this power of attorney is conclusively linked to the rider for the bonds.

Carter v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 4, 2018

It also notes that despite not receiving immunizations according to the regular schedule, she was current on her immunizations. Id. … , and interruption in the normal/typical immunization schedule.”

Dureiko v. United States

42 Fed. Cl. 568 · United States Court of Federal Claims · Dec 9, 1998

The burden of establishing jurisdiction is on the plaintiff. McNutt v. General Motors Acceptance Corp. of Indiana, 298 U.S. 178, *573 189 , 56 S.Ct. 780 , 80 L.Ed. 1135 (1936); Alaska v. … The individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Testan, 424 U.S. at 398 , 96 S.Ct. 948 .

Estate of Rubinstein v. United States

96 Fed. Cl. 640 · United States Court of Federal Claims · Jan 31, 2011

United States, 62 Fed.Cl. 109, 114 (2004) (indicating that good cause is established “by specifically demonstrating that ‘disclosure will cause a clearly defined and serious injury* ” (quoting Glenmede Trust Co. v. … “To be eligible, the taxpayer must present proof of a qualifying impairment in the form and manner specified by the Secretary.”

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.)

Jamieson v. Commissioner

51 T.C. 635 · United States Tax Court · Jan 23, 1969

In order to exclude a payment under section 117, a taxpayer must preliminarily establish that the payment has the “normal characteristics associated with the term ‘scholarship.’ ” Elmer L. … In recommending teaching assistantships to some of its graduate students, the department was clearly fulfilling its primary function.

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

Abdel-Fattah v. Commissioner

134 T.C. 190 · United States Tax Court · Apr 27, 2010

As a result, the procedure for establishing foreign law remains analogous to the procedure for establishing facts. … Congress certainly committed to ATF the duty of classifying firearms, but ATF’s ruling is not a pre- requisite to a taxpayer’s claim and is not immune