Case law

Merson v. United States

173 Ct. Cl. 92 · United States Court of Claims · Oct 15, 1965

It is unfortunately many years since the acute episode so that diagnostic investigations are of somewhat limited value in establishing an exact etiology. … However, it was also stated: * * * * * 4. * * * Navy medical records show very clearly that CnR Merson contracted a severe case of malaria, while serving on Guadalcanal in 1943.

Mora v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 20, 2015

This misunderstanding of the law clearly stemmed from counsel’s failure to adequately research both the underlying statute and relevant Supreme Court case law. … It is a well-established rule that gross carelessness, ignorance of the rules, and/or ignorance of the law are not sufficient bases to afford Rule 60(b)(1) relief. Pettle v.

Callan v. Comm'r

54 T.C. 1514 · United States Tax Court · Jul 22, 1970

Petitioners concede that the “distributions” do not qualify as “distributions of property” under subparagraph (B) of section 316(b) (2) and hence do not qualify as dividends under subparagraph (A) of that section by virtue … They clearly do not qualify under subpar. (B), since subpar. (B) applies only to “a distribution in complete liquidation occurring within Zi months after the adoption of a plan of liquidation * * (Emphasis supplied).

Computervision Corp. v. Commissioner

96 T.C. 652 · United States Tax Court · Apr 16, 1991

However, Congress also clearly intended to limit deferral benefits “to situations which, in fact, involve export transactions.” H. Rept. 92-533, supra, 1972-1 C.B. at 533; S. Rept. 92-437, supra, 1972-1 C.B. at 614. … In other words, the terms of the designation agreement do not establish that International actually performed business functions and related activities.

Conforte v. Commissioner

74 T.C. 1160 · United States Tax Court · Sep 8, 1980

The evidence clearly establishes a pattern of burning papers at the Mustang. Specifically, the papers in the trash can next to the cashier were to be burned. … After an exhaustive review of the record we are convinced that the evidence clearly establishes petitioners’ understatement of income was with intent to evade tax.

Uhley v. United States

147 F. Supp. 497 · United States Court of Claims · Jan 16, 1957

It is not clearly shown in the record whether a physical examination by the Veterans Administration preceded the assignment of such rating. 15. On November 18, 1946, plaintiff was admitted to St. … I was last physically examined on or about 1947 and found physically qualified for general service with waiver.

Moller v. United States

39 Cust. Ct. 315 · United States Customs Court · Dec 19, 1957

Six witnesses were called to testify for the plaintiffs and nine for the defendant, all of whom were well qualified to testify with regard to the manufacture, sale, and use of steel tubes and steel fittings. … The evidence clearly establishes that the items in controversy are, in fact, welding fittings being generally so recognized but also known as welding elbows.

Battat v. Comm'r

113 T.C.M. 3916 · United States Tax Court · Feb 2, 2017

District Courts) are accepted by the Courts of Appeals unless clearly erroneous. Dreicer v. Commissioner, 665 F.2d 1292, 1296 n.36 (D.C. Cir. 1981) (citing sec. 7482(a) and Commissioner v. … Tax Court Judges have immunity from liability for damages for acts committed within their judicial jurisdiction to the same extent as Article III judges and State court judges instead of the more narrow form of immunity

Baetens v. Commissioner

82 T.C. 152 · United States Tax Court · Jan 26, 1984

Effective April 1, 1966, Stan’s Trucking, Inc., established a profit-sharing plan and related trust (hereinafter sometimes referred to collectively as the plan). … Beginning in 1966, the profit-sharing plan established by petitioner’s employer was qualified under section 401(a), and its related trust was exempt from tax under section 501(a).

Connolly v. United States

554 F. Supp. 1250 · United States Court of Claims · Dec 15, 1982

It clearly appears not. … Indeed, the CSRA itself provides numerous procedures which quite clearly are relegated to an agency’s unreviewable discretion.

Science Applications International Corp. v. United States

108 Fed. Cl. 235 · United States Court of Federal Claims · Oct 7, 2012

The RFP clearly required each proposal to stand on its own. … The underlying bases for the respective ratings are clearly dissimilar.

CUELLAR

25 I. & N. Dec. 850 · Board of Immigration Appeals · Jul 1, 2012

Since the respondent had a right to a trial de novo in State district court, his bench trial in Wichita municipal court qualified as a genuine criminal proceeding. … The status of municipalities as subordinate instrumentalities of State power is clearly reflected in several lines of constitutional jurisprudence.

Warner-Lambert Co. v. United States

341 F. Supp. 2d 1272 · United States Court of International Trade · Jun 21, 2004

To be classified in heading 3004, qualifying medicaments must be "put up in measured doses or in forms or packings for retail sale". … Neither the record nor the reference to 100 percent of the daily value of vitamin C establishes such synonymity.

Bivens v. United States

8 Cl. Ct. 339 · United States Court of Claims · Jun 19, 1985

Eisberg again examined the plaintiff, on October 8, 1980, and again concluded that he was not qualified to perform any duty at the Shipyard and classified him as “III-B,” permanent nonwork status. … A claimant, therefore, must look beyond this jurisdictional statute and establish an express waiver of sovereign immunity with respect to his claim. United States v.

Wolfchild v. United States

73 A.L.R. Fed. 2d 569 · United States Court of Federal Claims · Aug 5, 2011

and to establish standing to bring this suit.”); Nahno-Lopez v. … In the context of the Fifth Amendment, “the key date for accrual purposes is the date on which the plaintiffs land has been clearly and permanently taken.”

Parks v. United States

15 Cl. Ct. 183 · United States Court of Claims · Jul 15, 1988

Both entered into MDP contracts agreeing to a thirty percent reduction in production below their established base levels of production. … There was no real reduction in production by [Parks] and this clearly defeated the purposes of the program.

Sabella v. Secretary of the Department of Health & Human Services

86 Fed. Cl. 201 · United States Court of Federal Claims · Mar 2, 2009

The special master clearly articulated his reasons for establishing the reasonable hourly rates for Mr. Korin and Mr. Shoemaker. See Sabella, 2008 WL 4426040 , at *3-9. … According to petitioner, “[b]y demonstrating ‘immune cerebritis[,’] Dr.

Dellew Corporation v. United States

127 Fed. Cl. 85 · United States Court of Federal Claims · May 20, 2016

In our view, the cited comments are clearly not sufficient to establish a judicial imprimatur and they do not constitute a “court-ordered change in the legal relationship” of the … Thus, an agency must establish that it was rationally based.

REYES

28 I. & N. Dec. 52 · Board of Immigration Appeals · Jul 30, 2020

DHS specified in the Notice to Appear that the conviction qualified as a theft offense under section 101(a)(43)(G). … But this case does not involve any of the facts that were most critical in De Niz Robles—that the alien clearly relied on an old rule; that the agency clearly adopted a new legal principle; that a court ultimately deferred

Howard v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 2, 2018

Nemechek defined as chemicals produced by the immune system in response to infection or injury that serve a “critical role in coordinating the body’s defensive [immune] system”) can “surge” in production after stimulation … Low was thus amply qualified to provide expert testimony in this case 13 useful to its resolution.15 Like Dr. Nemechek, Dr.