Case law

Stake v. Commissioner

11 T.C. 817 · United States Tax Court · Nov 8, 1948

The parties specifically agree that pur question is as follows: Is the commuted value of annual payments to decedent’s widow from a pension fund established by decedent’s employer, the First National Bank of Chicago, to which … His right, prior to age 60 but after 15 years service, even to the return of contributions made by him, does not clearly appear in the plan, but since paragraph 7 provided, in the case of an employee who had not completed

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.

Callan v. United States

450 F.2d 1121 · United States Court of Claims · Nov 12, 1971

Yet, he was found physically qualified for retirement. … Even though the Board opinion had formally recited that it was based upon all the evidence, it was clearly not supported by the evidence and was therefore overturned.

Trust Companies as Sureties

7 Pa. D. & C. 143 · Pennsylvania Department of Justice · Mar 27, 1925

Within this limitation are the ones generally classified under fiduciaries, but just what constitutes a fiduciary is not clearly settled and is often the subject of controversy. … The relation thus established is that of debtor and creditor1 merely, unaccompanied by any fiduciary connection.”

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.

Denise Loreth v. Eric K. Shinseki

23 Vet. App. 159 · United States Court of Appeals for Veterans Claims · Sep 29, 2009

However, while the Court's holdings in Landicho and Smith were clearly limited to claims for disability compensation, 38 C.F.R. § 20.1302 contains no such limitation. … The Agency noted that in Landicho, this Court "found that Congress established a procedure, under the 'accrued benefits' provisions of 38 U.S.C. § 5121, for a qualified survivor to carry on, to a limited extent, a deceased

In Re Silica Products Liability Litigation

216 S.W.3d 87 · United States Judicial Panel on Multidistrict Litigation · Jun 19, 2006

Rule 13.3 establishes a procedure for parties to make a request that related cases filed on or after September 1, 2003, be transferred to a pretrial court. … Thus, Rule 13 clearly creates two distinct mechanisms for transferring cases to an existing MDL pretrial court.

Ellis v. Secretary of Health and Human Services

United States Court of Federal Claims · Oct 5, 2018

“Neurons are formed from about 8 weeks gestational age until 16 to 20 weeks (exact timing is not clearly established); their migration to the cerebral cortex continues until about 24 to 26 weeks and is followed by a period … These changes clearly predate his immunization.” Id. at 3. Dr.

Johnson Inv. & Rental Co. v. Commissioner

70 T.C. 895 · United States Tax Court · Sep 11, 1978

The Code, the regulations, and the legislative history do not clearly delineate the differences between rents and royalties. … Once such interest is established under State law, the incidents of Federal tax which attach thereto are purely a matter of Federal tax law. As stated by the Supreme Court in Burnet v.

American Renovation & Construction Co. v. United States

45 Fed. Cl. 44 · United States Court of Federal Claims · Sep 22, 1999

They were clearly not the functional equivalent of the specified product. The Navy did not need Siplast to point this out. … Citing evidence which in fact stands for exactly the opposite of the proposition is either careless or foolhardy, but in either case qualifies for the Court of Federal Claims’ Chutzpah Championship.

Fairholme Funds, Inc. v. United States

United States Court of Federal Claims · Mar 9, 2020

The Supreme Court established in Lebron v. … Second, plaintiffs have not asserted claims that qualify as both direct and derivative based on the dual-nature exception.

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

Sports Industries, Inc. v. United States

65 Cust. Ct. 470 · United States Customs Court · Nov 13, 1970

It is well established that whether an article is “specially designed” or “specially constructed” for a particular purpose may be determined by an examination of the article itself, its capabilities, as well as its actual … If the tariff schedules were to contain a pertinent provision for underwater swimming equipment, it would seem clear that, under the applicable authorities, the gloves in issue would qualify as “equipment”.

Greenough v. Commissioner

29 B.T.A. 315 · United States Board of Tax Appeals · Nov 14, 1933

He also submits that the petitioner could establish his legal residence in another state; then remove the two trustees and appoint others compliant with his wishes. … Under the taxing statute such gains clearly constitute taxable income.

Horodysky v. Commissioner

54 T.C. 490 · United States Tax Court · Mar 16, 1970

that these expenses qualify as ordinary and necessary business expenses within the meaning of section 162(a). … Commissioner , 181 F. 2d 906 (C.A. 4, 1950), reversing 13 T.C. 291 (1949) , is clearly distinguishable on its facts from the instant case.

Fogg v. Commissioner

89 T.C. 310 · United States Tax Court · Aug 20, 1987

Petitioners claim that the costs of the change-of-command functions qualify as ordinary and necessary business expenses deductible under section 162. … Whether the entertainment is official must be determined on a case-by-case basis; however, as a function of Command several types of entertainment expenses are deemed necessary and clearly qualify as official They are: Changes

Lollytogs, Ltd. v. United States

55 Cust. Ct. 608 · United States Customs Court · Sep 29, 1965

It was further established that the so-called back-to-baek contracts incorporate precisely the same terms that appear on the invoices in issue herein. … concerned, it must be borne in mind that the manufacturers’ descriptions of the relationships of the various parties, their respective capacities as seller, purchaser, and the like, are but the lay opinions of persons not qualified

W & W Fertilizer Corp. v. United States

527 F.2d 621 · United States Court of Claims · Dec 17, 1975

On the above date, Lemuel established the Lemuel P. … Lemuel chose to employ a revocable inter vivos trust in connection with his estate plan and the Woods Trust clearly has substance.

Jacobs Engineering Group Inc v. United States

United States Court of Federal Claims · Aug 26, 2025

These aspects are clearly quantitative in nature but ultimately inform a qualitative assessment. … It is well established that an agency cannot evaluate proposals on unstated criteria. See Banknote, 56 Fed.

Impresa Construzioni Geom. Domenico Garufi v. United States

44 Fed. Cl. 540 · United States Court of Federal Claims · Aug 12, 1999

The GAO found that Garufi qualified as an interested party only to the extent that it argues that JVC’s proposal should have been rated Unacceptable. AR at 3057. … Plaintiff cites no case law or statute that establishes a minimum time necessary to qualify as an “opportunity to improve.”