Case law

Weaver v. Commissioner

72 T.C. 594 · United States Tax Court · Jun 28, 1979

In Victory Sand, we held that an economic interest was established not only on the ground of the contract with the State. … We are not disposed to abandon our established position on the ineffective nature of a lease with a truly nominal notice period.

Hedstrom Lumber Co. v. United States

32 Cont. Cas. Fed. 73,113 · United States Court of Claims · Dec 10, 1984

Any waiver of sovereign immunity and consent to suit must be clearly expressed and strictly construed. United States v. King, 395 U.S. 1, 4 , 89 S.Ct. 1501, 1502 , 85 L.Ed. 1058 (1969); United States v. … Rommel is a well-qualified forester who has participated in countless timber cruises and growth studies, and who is intimately familiar with the forests of northeastern Minnesota.

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

Hess Bldg. Co. v. Commissioner

15 B.T.A. 891 · United States Board of Tax Appeals · Mar 15, 1929

Prior to March 1, 1913, many of the leaders in the silk, woolen, and other trades were permanently established within the district. … The evidence clearly shows, we believe, that at March 1, 1913, the petitioner was practically assured of a substantial profit from the operation of the Hess building.

Pines v. McAllister

188 F.2d 388 · Court of Customs and Patent Appeals · Apr 3, 1951

'Clearly appellant has not proved his case by a preponderance of the evidence. As hereinbefore stated the testimony in this case was in the form of stipulated affidavits. … ’ True, they could have been brought out upon cross-examination; nevertheless, the burden was upon appellants to establish priority of invention, and it was their duty to establish facts upon which the conclusion of-satisfactory

DEL MAR BEN

15 I. & N. Dec. 5 · Board of Immigration Appeals · Jul 1, 1974

He notes that neither Congress nor precedent administrative decisions have clearly spelled out the definition of "affiliate" as contemplated by the statute under consideration. … It should be pointed out that the beneficiary could probably qualify for sixth preference immigrant -classification upon certification by the De- partment of Labor based on a bona fide job offer by the petitioner.

Bevevino v. United States

87 Fed. Cl. 397 · United States Court of Federal Claims · May 21, 2009

The Tucker Act concurrently “waives the Government’s sovereign immunity for those actions.” Id. … If the provision relied upon is found to be money-mandating, the plaintiff need not rely upon a waiver of sovereign immunity beyond the Tucker Act. Huston v.

Dourandish v. United States

120 Fed. Cl. 467 · United States Court of Federal Claims · Mar 25, 2015

The Tucker Act waives sovereign immunity, authorizing a claimant to sue the United States for monetary damages. United States v. Mitchell, 463 U.S. 206, 216 , 103 S.Ct. 2961 , 77 L.Ed.2d 580 (1983). … Dourandish does not qualify as a third-party beneficiary under the contract, he lacks standing to pursue his contract claims.

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.

Staalkat of America, Inc. v. United States

54 Cust. Ct. 161 · United States Customs Court · Apr 7, 1965

The record herein consists of the testimony of three well-qualified witnesses, two called on behalf of plaintiff and one on behalf of defendant. … A review of the dutiable provisions of said act, title I, clearly establishes that the imported article is not specified by name.

R. J. Saunders & Co. v. United States

45 C.C.P.A. 87 · Court of Customs and Patent Appeals · Mar 14, 1958

Not only does it fail to support appellant’s view but it clearly refutes it. … If the Adlanco case did not establish the proposition, the Saunders case did.

In Re Petroleum Wholesale Litigation

339 S.W.3d 405 · United States Judicial Panel on Multidistrict Litigation · Feb 10, 2009

As Petroleum notes, a purported statewide attempt to deceive consumers qualifies as a single causative event. See In re Panhandle Fire Litigation, 283 S.W.3d 179 (Tex. M.D.L. … Clearly, there is a nexus between commonality for class certification purposes and relatedness for consolidation purposes. “The test of commonality is not demanding ...

Clayton v. United States

33 Fed. Cl. 628 · United States Court of Federal Claims · Jun 30, 1995

Plaintiffs have not met their burden of proof to establish that the alleged stock distribution in this case qualifies as an actual distribution under section 402(a)(1). See supra pp. 14-17. … Citing I.R.C. § 871(f) and Rev.Rul. 56-125 as authority, the IRS in 1979 published Rev.Rul. 79-388, which reiterated the situs of the trust source rule for qualified plan earnings first established in 1952 by IR-Mim. 71.

Ignaz Strauss & Co. v. United States

45 Cust. Ct. 161 · United States Customs Court · Nov 18, 1960

The meaning of the tariff language relating to similitude of use was established many years ago in the case of Murphy v. … The word “most,” as used in paragraph 1559 (a), is an adverb qualifying the verb “resembles.” It does not qualify the noun “use.”

Presidential Power to Expel Diplomatic Personnel from the United States

Department of Justice Office of Legal Counsel · Apr 4, 1980

Supreme Court has held that they are not entitled to assert any legal entitlement to remain in the country beyond the terms upon which they were paroled into the country even though, as a factual matter, they might otherwise qualify … These cases clearly establish the proposition that the Constitution does not itself affect the power of the Congress or the President to effect the removal of some classes of persons within our physical borders summarily.

Tall v. United States

79 Ct. Cl. 251 · United States Court of Claims · Apr 2, 1934

This act abolished the Naval *259 Reserve Force established under tbe act of August 29, 1916,. and, in lieu thereof, created and established a Naval Reserve consisting of the Fleet Naval Reserve, the Merchant Marine Naval … The 1928 act clearly contemplates active service as an officer of the Navy during the World War as distinguished from duty for training purposes, and contemplates active-service pay rather than the retainer pay as an officer

Yost v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 8, 2021

Cagle stated that, “The images for this case clearly show the injection site to be below the level of the CDC recommended area and clearly more than 3 cm from the acromion.” Id. … Respondent’s arguments Respondent argues that petitioner has not established “the requisite facts to establish entitlement to compensation for a Table SIRVA.” Resp. Brief at 9.

Empire Constr. Co. v. Commissioner

31 T.C. 857 · United States Tax Court · Jan 26, 1959

First, the temporary and unusual character of the circumstance or event must be clearly established. … In the circumstances petitioner has not established that it is entitled to have the loss on the Turnpike contract eliminated in the reconstruction of its base period net income.

Osage Tribe of Indians v. United States

68 Fed. Cl. 322 · United States Court of Federal Claims · Oct 27, 2005

While the Tucker Acts provide the “clear statement from the United States waiving sovereign immunity” required to establish jurisdiction over a suit against the government, United States v. … Because the statutes and regulations at issue here clearly establish a fidueiary duty to verify that lessees fulfill their contractual obligations to the Tribe by verifying the accuracy of payments made, the court finds that

Critchfield v. Commissioner

32 T.C. 844 · United States Tax Court · Jun 30, 1959

Where a surviving spouse elects to take property against the will, the interest received by her is considered to have passed only if it otherwise qualifies for the marital deduction. Regs. 105, sec. 81.47a(/). … The evidence establishes that on July 22, 1951, the date of death, the fair market value of 184 shares was $65 per share. SEC. 812. NET ESTATE.