Case law

CORDERO-GARCIA

27 I. & N. Dec. 652 · Board of Immigration Appeals · Jul 1, 2019

Cyr, 533 U.S. 289, 318–19 & n.43 (2001) (stating that the aggravated felony definition itself clearly provides that it applies retroactively). … V 1993) “clearly relates to obstruction of justice,” notwithstanding the fact that the statute lacked an element of an ongoing investigation or proceeding.

Johnson v. Commissioner

74 T.C. 89 · United States Tax Court · Apr 22, 1980

The provisions of section 57(a)(6) refer to the “fair market value” of the stock which is the subject of the exercise of the qualified stock option. … When Congress enacted this section, the term “fair market value” had a long-established and clearly defined meaning. Kolom v. Commissioner, 71 T.C. 235, 243 (1978), on appeal (9th Cir., Jan. 26, 1979).

Estate of Leeds v. Commissioner

54 T.C. 781 · United States Tax Court · Apr 16, 1970

To us this clearly is not exclusively a “charitable” use of the bequests. A second use of decedents’ bequests is the payment of retirement pensions. … Carlson, 21 T.C. 291 (1953), and the cases cited therein, as establishing that the purposes of a welfare or retirement fund for the benefit of employees of a corporation are charitable.

AK Steel Corp. v. United States

281 F. Supp. 2d 1318 · United States Court of International Trade · Sep 3, 2003

A claim for an unqualified right to commit an admittedly illegal act and then invoke a statute to assert immunity in such illegality is breathtaking for its chutzpah. … L. 106-387, 19 U.S.C. § 1675c, pursuant to which domestic producers with qualifying expenditures for a particular year may, for the time being, obtain a share of the antidumping duties collected by Customs for that year

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

University of Southern California v. Cost of Living Council

472 F.2d 1065 · Temporary Emergency Court of Appeals · Sep 18, 1972

The Order and interpretive rulings with which we are concerned clearly fall within the limits of this mandate. … While reserving judgment on the merits of Jefferson, we find it clearly distinguishable from the present situation.

Swaiss v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 4, 2019

Respondent contended that if petitioner did not establish that he suffered the injury alleged, petitioner failed to establish any of the Althen prongs. Id. at 27-36. … disease, immune-modulatory treatment is indicated.

Jones v. United States

122 Fed. Cl. 490 · United States Court of Federal Claims · Jul 30, 2015

Nevertheless, accepting plaintiffs’ allegations as true, allegations (i) and (iv) qualify as potential, cognizable “wrongs” under the 1868 Treaty. … Originals, Inc., 342 F.3d at 1323. 30 Although not clearly established by the Tenth Circuit, other federal appellate courts have made clear that issue preclusion applies to summary judgment decisions, and the summary judgment

Allison v. United States

301 F.2d 670 · United States Court of Claims · Apr 4, 1962

Plaintiff’s orders included temporary active duty for qualifying physical examination, and, upon a finding that he was physically qualified, a period of temporary active duty under instruction at the Naval School of Justice … This clearly was not the intent of Congress when it passed the Armed Forces Reserve Act of 1952, sufra.

IHS Global Inc. v. United States

106 Fed. Cl. 734 · United States Court of Federal Claims · Oct 16, 2012

Here, “to establish standing to protest a sole-source award, ‘a bidder must show that it would have been a qualified bidder.’ ” Defense Tech., Inc. v. … The Administrative Record clearly establishes that, by its own assessment, IHS/ARINC does not currently possess a tool that is immediately capable, as the Air Force requires, of managing and processing at least six essential

PPG Indus., Inc. v. Commissioner

55 T.C. 928 · United States Tax Court · Dec 31, 1970

These cases are distinguishable and are clearly not applicable to the fact situation before us. … Each of the four agreements is divided into sections which clearly pertain to the whole agreement.

Allred v. United States

33 Fed. Cl. 349 · United States Court of Federal Claims · May 9, 1995

Case law clearly establishes that the Due Process Clause of the Fifth Amendment “neither explicitly nor implicitly obligate[s] the federal government to pay damages.” United States v. … The case at bar clearly falls under the Mitchell I rather than the Mitchell II rationale.

WPC Enterprises, Inc. v. United States

323 F.2d 874 · United States Court of Claims · Oct 11, 1963

The latter presumably either had them in stock or had established facilities for making them and specific experience in doing so. … products list, such parts may be purchased from any qualified vendor or made by the contractor if it is a qualified manufacturer.

Kellett v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 12, 2021

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … Temporal proximity between vaccination and onset of symptoms is a necessary component in establishing causation in non-Table cases, but without more, temporal proximity alone “fails to establish a reasonable basis for a vaccine

Ma-Tran Corp. v. Commissioner

70 T.C. 158 · United States Tax Court · May 4, 1978

It is obvious that the trustees considered the plan to ekist only if it was found to be qualified. … In the absence of factual circumstances which could trigger the away from home exception, the meals clearly constitute nondeductible personal expenses. Cf. Commissioner v. Kowalski, 434 U.S. 77 (1977).

Sanden v. Derwinski

2 Vet. App. 97 · United States Court of Appeals for Veterans Claims · Jan 21, 1992

He was found medically qualified for service upon examination. … The hearing officer found that service connection was not established for a psychiatric condition. Appellant appealed his claim to the BVA.

Ambase Corp. v. United States

61 Fed. Cl. 794 · United States Court of Federal Claims · Aug 31, 2004

The analogy of this case to First Hartford is not very persuasive, as the “manifest conflict of interest” contemplated by First Hartford is not as clearly present in this case. … It has only been allowed in cases where the Constitution has clearly given the power exclusively to either the Congress or the President.

Wm. A. Hausman Co. v. United States

57 Cust. Ct. 391 · United States Customs Court · Nov 23, 1966

Clearly, however, the official must be responsible for the subject he testifies about. Mr. Sawada was in sales, not production. … Plaintiff says this establishes that the merchandise was classified according to an improper standard.

Brewster v. Commissioner

67 T.C. 352 · United States Tax Court · Nov 30, 1976

Respondent counters with the assertion that the rule established in Jack E. … Assume total gross income of $1,000, expenses of $1,500, of which only $100 are clearly identified with earned income.

SILVA-TREVINO

24 I. & N. Dec. 687 · Board of Immigration Appeals · Jul 1, 2015

I therefore agree with the Board that an analysis of Texas Penal Code § 21.11(a)(1) fails to establish that respondent’s conviction qualifies categorically as a crime involving moral turpitude, although not for the reasons … In any such inquiries in this case, the burden is on respondent to establish “clearly and beyond doubt” that he is “not inadmissible.” Section 240(c)(2)(A) of the Act; see, e.g., Kirong v.