Case law

Christensen v. Commissioner

71 T.C. 328 · United States Tax Court · Dec 4, 1978

In 1970 petitioners returned to the United States and established residency in Connecticut. … At issue was whether section 933(1) prohibited the deduction of these moving expenses which otherwise qualified for deduction under section 217.

Griswold v. Commissioner

81 T.C. 141 · United States Tax Court · Aug 23, 1983

Adelaide, Amory, Jr., and James were contingent beneficiaries of Elisabeth’s Trust when it was established upon the death of Alanson B. … (b) Qualified Disclaimer Defined. — For purposes of subsection (a), the term "qualified disclaimer” means an irrevocable and unqualified refusal by a person to accept an interest in property but only if— (1) such refusal

Child Labor Law

9 Pa. D. & C. 779 · Pennsylvania Department of Justice · May 24, 1927

No state shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States. . . .” In the case of Com. v. … Section 17 requires a new certificate for each “establishment” in which the minor works.

Goodson-Todman Enterprises, Ltd. v. Commissioner

84 T.C. 255 · United States Tax Court · Feb 25, 1985

TTTT clearly was a game show within the ordinary understanding of that genre of show, albeit with its own unique emphasis and format. … Petitioner’s market was clearly not limited to one particular television station.

A & S Council Oil Co. v. United States

35 Cont. Cas. Fed. 75,656 · United States Court of Claims · Apr 28, 1989

No mitigating procedure was available under the program to modify the FMP once a qualified entity accepted a section 8(a) subcontract from SBA. … by any such qualified businesses. .

Mesi v. Commissioner

25 T.C. 513 · United States Tax Court · Dec 16, 1955

However, the fact that an expenditure is directly related to the production of income does not automatically qualify it as deductible. … Comeaux, supra, involve the deductibility of wages paid to employees in an illegal bookmaking establishment, the instant case is clearly distinguishable.

Pulver Roofing Co. v. Commissioner

70 T.C. 1001 · United States Tax Court · Sep 19, 1978

It is equally clear that such a revocation will not be disturbed unless respondent has. abused his discretion, and we are clearly precluded from using a standard for decision which would impose on petitioner only the usual … However, we are of the opinion that Lansons cannot fairly be read as articulating an absolute rule of law that a plan once qualified under section 401(a)(3)(B) remains qualified irrespective of any change in circumstances

Volkswagen of America, Inc. v. United States

484 F. Supp. 2d 1314 · United States Court of International Trade · Mar 28, 2007

warranty repair cost, (17) qualifying warranty overhead cost, (18) total qualifying warranty cost. … Volkswagen has already successfully established that it contracted for “defect-free” merchandise.

Marilee Brown v. Department of the Interior

2014 MSPB 40 · Merit Systems Protection Board · Jun 4, 2014

The reasonableness of the appellant’s removal should be based solely on the medical evidence which, in this case, clearly established her physical inability to perform. ¶19 Generally, in instances where … were jobs for which she could not qualify in light of her medical restrictions.

Southern California Federal Savings & Loan Ass'n v. United States

52 Fed. Cl. 444 · United States Court of Federal Claims · Apr 25, 2002

Motion to Intervene RCFC Rule 24, which establishes intervention requirements, distinguishes between intervention of right and permissive intervention. … For purposes of this discussion, precision requires that the distinction between these ideas be clearly drawn.

Banfi Products Corp. v. United States

40 Fed. Cl. 107 · United States Court of Federal Claims · Nov 26, 1997

The hearing officer qualified Dr. Flamm as an expert in toxicology and food safety. According to Dr. … Also, the plaintiff cannot escape the fact that two Riunite wines, Rosato and Lambrusco dell' Emilia, contained DEG in quantities that clearly are a potential health hazard.

Housing Authority of the City of Slidell

United States Court of Federal Claims · Jul 27, 2020

In sum, the FAC clearly alleges a contract with the government. … Rep. at 3 n.1, and, in any event, the FAC and the documents filed with the Court clearly establish that the HACS ACC is a government contract. See ECF Nos. 20-1, 20-2, 28-1, 29-1.

Gravenstein 116, LLC v. United States

United States Court of Federal Claims · Jan 30, 2026

his Court should consider the meaningful distinction between the ERC, refundable portion[s] of which acts as a non-tax refund of wages paid by an eligible employer, and the types of credits and deductions section 280E clearly … Contrary to Plaintiff’s argument, it is well-established that refundable tax credits are still tax credits subject to restrictions in the Internal Revenue Code.

RhinoCorps Ltd. v. United States

87 Fed. Cl. 481 · United States Court of Federal Claims · May 15, 2009

(FAR) § 52.219-6 (2000), setting aside acquisitions for qualifying small businesses. … The Federal Circuit has prescribed the factual showing that will qualify a protestor as an interested party. A plaintiff seeking to establish standing as an actual bidder must have bid or made an offer. Rex Serv.

Webster v. United States

90 Fed. Cl. 107 · United States Court of Federal Claims · Nov 30, 2009

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 … The years 1968, 1976, and 1985 are all clearly outside of the six-year statute of limitations.

Motor Vehicle Operator Information

72 Pa. D. & C.2d 302 · Pennsylvania Department of Justice · Aug 7, 1975

The reports clearly contain information ‘bearing on a consumer’s . . . character, general reputation, personal characteristics, or mode of living’, and when they are used ‘as a factor in establishing the consumer’s eligibility … and follow procedures assuring maximum possible accuracy of information (section 607(b), 15 U.S.C. §1681e(b)); restrict access to reports to qualified users and qualified purposes (section 607, 15 U.S.C. §1681e(a)).

Authority Under the Defense Base Closure and Realignment Act to Close or Realign National Guard Installations Without the Consent of State Governors

Department of Justice Office of Legal Counsel · Aug 10, 2005

(In prior rounds, Congress left with the Secretary discretion to establish the selection criteria. Id. § 2903(b).) … It imposes strict deadlines on various Executive Branch actors and on Congress; establishes and limits the criteria on which the Secretary may rely in preparing his list of recommendations; establishes and limits the criteria

Maximum Group Insurance Limits

13 Pa. D. & C.2d 395 · Pennsylvania Department of Justice · Sep 9, 1957

It should be noted that insured persons under group life insurance plans receive preferential treatment *397 over the individually insured person both as to physically qualifying for insurance and in the cost of such insurance … a person were permitted to increase the amount of insurance applicable to him by basing it upon outside income, he would be effectually removing himself from the group for the purposes of insurance, as group membership clearly

Nicholas v. United States

United States Court of Federal Claims · Nov 26, 2024

The Tucker Act’s six-year statute of limitations is “jurisdictional,” as it limits the government’s waiver of sovereign immunity, and the court must consider the timeliness of a claim even if neither party raises it. … Nicholas’s claims clearly fall out- side this court’s jurisdiction for the multiple reasons described above. Thus, the court will not appoint counsel for Mr. Nicholas. D. Mr.

Greene v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 29, 2019

Literature filed in this case relating to brachial neuritis, and the reports and testimony discussing it, clearly establishes that it is a neurologic injury primarily to the nerve axon—a finding confirmed by nerve electrophysiologic … The same goes for the Japanese case studies offered to establish that brachial neuritis has been successfully treated with the kind of immune-modulating treatments long understood to be effective for GBS.