Case law

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

Atlantic Linen Importing Co. v. United States

62 Cust. Ct. 725 · United States Customs Court · Jun 25, 1969

The record clearly establishes that plaintiff’s exhibit 1, the imported article, is used in the same maimer as place mats made of paper, linen, cotton, wood, plastic, bamboo, rush straw and cotton and rayon mixtures. … , properly held that the witness had not been qualified with respect to textile manufactures.

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.

Double Lion Uchet Express Trust v. United States

United States Court of Federal Claims · Apr 16, 2021

Also typical of Moorish sovereign citizen litigants is the practice of creating documents purporting to establish various legal rights. … “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). The waiver of immunity “cannot be implied but must be unequivocally expressed.”

GARCIA-HERNANDEZ

23 I. & N. Dec. 590 · Board of Immigration Appeals · Jul 1, 2003

more than one petty offense is not ineligible for the “petty offense” exception if “only one crime” is a crime involving moral turpitude. (4) The respondent, who was convicted of a crime involving moral turpitude that qualifies … However, this conviction, considered alone, clearly qualifies for the “petty offense” exception.

Atkins v. Railroad Retirement Board

126 F.R.D. 583 · Special Court under the Regional Rail Reorganization Act · Jun 23, 1989

The Board also claims that monetary sanctions are barred by the doctrine of sovereign immunity. … The issue of whether plaintiffs were otherwise qualified for benefits under Title VII or the Benefits Schedule was not raised by either party before this Court.

Hunton v. Commissioner

1 T.C. 821 · United States Tax Court · Mar 23, 1943

Clearly under these circumstances the trust had nothing to distribute during the taxable year and will have nothing to distribute prior to the death of the petitioner unless in the meantime the policy is surrendered for cash … It was there said: * * * The qualifying words “organized and operated”, were, we think, meant to require that its [the trust’s] operations at all stages should carry out its exclusively charitable purpose, that both the organization

Goodridge v. Hhs

United States Court of Federal Claims · Aug 15, 2014

I will also at times refer to the statute establishing the Program as the “Vaccine Act.” 1  I … any proceeding on a petition” would qualify.

Schmidt v. United States

89 Fed. Cl. 111 · United States Court of Federal Claims · Sep 16, 2009

The Tucker Act is the primary statute establishing the jurisdiction of the court. See 28 U.S.C. § 1491 (a)(1) (2006). … 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

Perkins v. Commissioner

8 T.C. 1051 · United States Tax Court · May 14, 1947

Nash had not established any pension plan for any of its employees or officers up to September 23, 1941. … The record does not show clearly what intention, if any, Nash may have had in 1941 as to the future use of this trust.

Hartford Fire Insurance v. United States

918 F. Supp. 2d 1376 · United States Court of International Trade · Jun 27, 2013

Cir. 2011) (noting that a clear error of judgment occurs when an action is “arbitrary, fanciful, or clearly unreasonable”). … However, it contends that 19 U.S.C. § 1623(a) empowers Customs to require additional security when circumstances establish that a bond is insufficient. 19 U.S.C. § 1623(a) states that when [a] bond or

Durbin Paper Stock Co. v. Commissioner

80 T.C. 252 · United States Tax Court · Jan 20, 1983

Basically, a corporation which qualifies as a DISC is not taxable on its profits as earned. … Accordingly, respondent contends International is clearly not entitled to DISC status for the taxable year ended July 31,1974. 3 Petitioner, however, points out that respondent does not have the power to promulgate regulations

Brown v. United States

32 Fed. Cl. 509 · United States Court of Federal Claims · Dec 28, 1994

Fiduciary Relationship Between the United States and the Indians In order to state a claim for money damages in this court, plaintiffs must demonstrate that “the statutes and regulations at issue in this case clearly establish … Part 162 does not create a regulatory scheme with sufficiently pervasive and comprehensive authority that it clearly and unambiguously establishes full fiduciary obligations in the United States.

Carver v. United States

159 Ct. Cl. 67 · United States Court of Claims · Nov 7, 1962

To support this position, defendant relies on the fact that the statute used the word “soldiers” when speaking of retirement credits, and that “soldiers” clearly means enlisted men. … In dealing with this question in Whitaker, supra, the court swept away all technical objections to give effect to the only logical pattern that section 956 could be said to have established.

Sharon v. Commissioner

66 T.C. 515 · United States Tax Court · Jun 21, 1976

This incidental use falls short of establishing that the room was his place of business. … He cannot with certainty establish what work he will receive and what bar memberships will be useful to him.

Mitchell & Co. v. Commissioner

20 T.C. 110 · United States Tax Court · Apr 20, 1953

To what extent this new competition affected petitioner’s sales has not been established. … (a) General Rule. — In any case in which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would

Girault v. United States

135 F. Supp. 521 · United States Court of Claims · Nov 8, 1955

for some time prior to February 1941, and that his continuous rest during 1940, alleviated his symptoms but had he admitted the true history when he was examined for appointment in January 1942, he would never have been qualified … Certainly we cannot *526 say that this fact has been established beyond a reasonable doubt.

A. Goldmark & Sons Corp. v. United States

15 Cust. Ct. 431 · United States Customs Court · Oct 16, 1945

In giving weight to such evidence and in finding therefrom that the value of the instant sardines was list, net, the trial court was clearly in error. … Counsel for the importer offered the testimony of two exceptionally well-qualified witnesses, whose testimony establishes that the sardines covered by this application were freely offered for sale and sold to all purchasers