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7 T.C. 39 · United States Tax Court · Jun 7, 1946
The genius of executive capacity lies in the ability to select qualified technical assistants to whom to delegate authority and responsibility. … The record establishes beyond cavil that the petitioner had no voice in the management of the new enterprise.
Cited 25 timesPublishedFairholme Funds, Inc. v. United States
United States Court of Federal Claims · Dec 13, 2019
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.
Cited 0 timesPublished58 T.C. 94 · United States Tax Court · Apr 19, 1972
Preliminarily, however, it is important that the nature and general framework of subchapter S be clearly understood. … But the record herein establishes that as of April 1, 1966, there was no undistributed taxable income for the fiscal year which had just ended.
Cited 16 timesPublishedTMI Management Systems, Inc. v. United States
78 Fed. Cl. 445 · United States Court of Federal Claims · Sep 25, 2007
However, TMI no longer qualifies as a small business and no longer certifies itself as one when submitting offers for new government contracts. … The terms of the Contract regarding the possible option period in clause-I-FSS-163 clearly give the Government the discretion to decide not to exercise the option.
Cited 3 timesPublished34 T.C. 720 · United States Tax Court · Jul 19, 1960
, petitioner did no work of any description for the Department of Health of Tennessee and none for the University of Tennessee other than that incidental to the normal clinical training of a nursing student, which is an established … That case is clearly distinguishable from this case on the facts.
Cited 27 timesPublished20 Cl. Ct. 495 · United States Court of Claims · May 25, 1990
Defendant clearly did not, fraudulently or with any deceitful intent, conceal from plaintiffs their rights under the FLSA. … However, it is a long-established principle of statutory and federal common law that the government may not pay interest on claims against it unless “Congress has intended to waive the United States’ immunity with respect
Cited 14 timesPublishedRhinoCorps 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.
Cited 29 timesPublishedDepartment 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
Cited 0 timesPublishedFirstLine Transportation Security, Inc. v. United States
107 Fed. Cl. 189 · United States Court of Federal Claims · Nov 19, 2012
One part of this argument flows directly from FirstLine’s assertion that TSA was required to specifically identify sufficient qualified small business concerns before establishing the subcontracting goal. … The solicitation clearly calls for offerors to develop their own, innovative approaches to staffing, AR at Tab 4, p. 65-66, 170-71, 244-45, and 386 (Questions 263-66), and establishes standards according to which TSA will
Cited 11 timesPublished553 F. Supp. 1082 · United States Court of Claims · Dec 27, 1982
Clearly the dominant motivation for the loans was to advance taxpayer’s business as a financial consultant. … One can see that the facts in the instant case are even more persuasive since the plaintiff here was clearly engaged in a trade or business as a financial consultant where it is much easier to draw a proximate and direct
Vacated by Adelson v. United States, 2 Cl. Ct. 591 (1983)Cited 6 timesPublishedGravenstein 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.
Cited 0 timesPublished18 I. & N. Dec. 87 · Board of Immigration Appeals · Jul 1, 1981
Deportability was clearly established that the respondent was excludable at entry under sections 212(a)(19) and 212(a)(20) since he immigrated with an invalid first-preference visa he obtained by concealing his marriage. … A key element in qualifying for the 212(a)( 14) exemption is that the citizen relative must have filed a visa petition on the alien's behalf that would result in the exemption.
Cited 4 timesPublished25 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.
Reversed by Sam Mesi v. Commissioner of Internal Revenue, 242 F.2d 558 (1957)Cited 10 timesPublishedUtilities & Industries Corp. v. Commissioner
41 T.C. 888 · United States Tax Court · Mar 27, 1964
The facts there involved are clearly distinguished from those involved herein. … The Commissioner argued that the preferred stock issued by the taxpayer did not qualify as a replacement under section 26(h)(2)(B) because the preferred stock of the parent did not qualify as preferred stock of a “public
Reversed on other grounds by The South Bay Corporation v. Commissioner of Internal Revenue, 345 F.2d 698 (1965)Cited 11 timesPublishedAstorian-Budget Publishing Co. v. Commissioner
44 B.T.A. 969 · United States Board of Tax Appeals · Jul 10, 1941
We do not feel that such business experience qualified her to advise and consult on the major policies of a daily newspaper. … The payment more nearly complies with the second provision above, because it is the amount of salary that Lamkin received, it was paid to his heir, and the agreement clearly indicates that it was in recognition of services
Cited 6 timesPublishedW. T. Grant Co. v. Commissioner
58 T.C. 290 · United States Tax Court · May 15, 1972
At the time of the sale of the coupon book and the execution of the retail credit agreement, the petitioner would establish an account receivable of $110. … Thus, any cash sales are clearly segregated, and we are only concerned with those sales that were paid for in installments.
Reversed on other grounds by W. T. Grant Company v. Commissioner of Internal Revenue, 483 F.2d 1115 (1973)Cited 2 timesPublished23 I. & N. Dec. 601 · Board of Immigration Appeals · Jul 1, 2003
It is concerned that a forced sterilization might never qualify an alien for relief and “could lead to the anomalous result that the act of persecution itself would also constitute the change in circumstances” eliminating … To avoid any uncertainty about whether there is tension among the existing regulation, Matter of Chen, and Matter of C-Y-Z[-], we are changing the regulation so that it clearly allows consideration of any evidence, or
Cited 72 timesPublishedEli Lilly and Company v. The United States
372 F.2d 990 · United States Court of Claims · Feb 17, 1967
in tax avoidance and does not clearly reflect the incomes of the related organizations. … There is no doubt that the record here clearly establishes the existence of sound and well-considered business reasons for the pricing policies adopted.
Cited 1 timesPublishedFlorida Power & Light Co. v. United States
64 Fed. Cl. 37 · United States Court of Federal Claims · Jan 31, 2005
Therefore, the doctrine of sovereign immunity will override the res judicata effect of a prior decision if the “issuing court’s lack of jurisdiction ‘directly implicat[es] issues of sovereign immunity.’ ” Id. at 1332 (quoting … Moreover, although the Act clearly contemplates a “contract,” it just as clearly did not provide for review of that contract in the usual forum, the Court of Federal Claims.
Cited 9 timesPublishedWanless Iron Co. v. Commissioner
29 B.T.A. 834 · United States Board of Tax Appeals · Jan 23, 1934
Pursuant to section 1, article 8, of the Constitution of the State of Minnesota, the legislature of the state established a general and uniform system of public schools. … From the above it clearly appears that there was in fact a new leasing, Furthermore, in that case the assessment was made upon the *1513 leases as objects of taxation having no immunity under Federal law.
Cited 2 timesPublished
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