Case law

Whether the Agreement with Iran Can Be Treated as Void in Part

Department of Justice Office of Legal Counsel · Feb 5, 1981

The Government is committed to argue that sovereign immunity and the act o f state doctrine do not preclude the suit. … 4 For example, the fact that the United States might regard the commitments made by us regarding the assets of the Shah as peripheral rather than essential to the agreement would not be determi­ native, since Iran quite clearly

Estate of Letts v. Commissioner

109 T.C. 290 · United States Tax Court · Nov 24, 1997

The instructions for line 4 say that if the gross estate exceeds $500,000, the property for which the election is being made must be listed on Schedule M and clearly marked as “qualified terminable interest property”. … The Estate of James Letts, Jr., clearly indicated that the property was not qtip. James P.

Allen Forwarding Co. v. United States

57 Cust. Ct. 675 · United States Customs Court · Nov 9, 1966

The court is clearly of the opinion that this burden has not been fully met. … To establish the place of manufacture is not proof of the principal market. Whether the home office or one of the other factories of the exporter was the principal market is not clearly shown in the record.

LOUIE

14 I. & N. Dec. 421 · Board of Immigration Appeals · Jul 1, 1973

Section 241(1) of the Act exempts an - alien from deportation if it is established that: (1) the alien procured entry or documentation through fraud or misrepresentation; (2) the alien was otherwise admissible at the time … Dee. 432 (131A,1869), the Board clearly held that the terms of the statute do not prevent its invocation by an alien whose misrepre- sentation was innocent, as oppossed to fraudulent.

New Valley Corp. v. United States

34 Fed. Cl. 703 · United States Court of Federal Claims · Jan 5, 1996

Rather, the claim for judicial review must be dismissed, for failure to exhaust the administrative process established by the contract. See Lynch v. … Because a decision leaving a question open does not establish precedent on that issue, Gately v.

Tenaska Washington Partners, L.P. v. United States

34 Fed. Cl. 434 · United States Court of Federal Claims · Nov 9, 1995

Defendant must establish affirmatively a legal and contractual platform upon which arbitration may be compelled. … In fact, the qualifying language of the clause which requires continued performance might allow a court to grant injunctive relief without passing on the merits of the claim. Id. at 47 .

Waxenberg v. Commissioner

62 T.C. 594 · United States Tax Court · Aug 7, 1974

Quotations from the opinion in that case establish what is meant by a property tax: The meaning of the phrase “direct taxes” and the historical background of the constitutional requirement for their apportionment have been … constitute property or ownership may be fully enjoyed free of the tax. * * * It is true that in each of these cases the tax [an excise] was imposed upon the exercise of one of the numerous rights of property, but each is clearly

Emeco Industries, Inc. v. United States

485 F.2d 652 · United States Court of Claims · Oct 17, 1973

In the first place, the article clearly allows the Government to— * * * accept any item or group of items of any offer, unless the offeror qualifies his offer by specific limitations. … Plaintiff Belied, on Defendemos Acts to Its Detriment The record clearly establishes that plaintiff relied on defendant’s action and/or inaction to its detriment.

Chisolm v. United States

19 F. Supp. 274 · United States Court of Claims · May 3, 1937

And this-court has often recognized that this immunity enures to the beneficial owners of the economic interest.” … In the réports of the committees of both Houses it is clearly expressed that it is a clarifying amendment due to the erroneous construction placed on the 1926 -act.

Son Broadcasting, Inc. v. United States

42 Fed. Cl. 532 · United States Court of Federal Claims · Dec 4, 1998

Such arguments clearly go to the heart of plaintiffs contract claim. B. … Sherwood, 312 U.S. 584, 590 , 61 S.Ct. 767 , 85 L.Ed. 1058 (1941) (waivers of sovereign immunity narrowly construed); Connolly v.

Elizabeth River Terminals, Inc. v. United States

509 F. Supp. 517 · United States Court of International Trade · Feb 26, 1981

The voyages undertaken clearly refute plaintiff’s assertion of a “permanent” mooring. … Clearly, Congress entertained no doubt that “barges” are vessels within the meaning of the statute.

Hollman v. Commissioner

38 T.C. 251 · United States Tax Court · May 11, 1962

We think that petitioner has established his right to this exemption. A qualified ophthalmologist, who had examined petitioner, appeared as a witness. … The statutory definition was read to him, and he testified clearly that petitioner’s eye condition met the requirements of the statute.

GOLSHAN

18 I. & N. Dec. 92 · Board of Immigration Appeals · Jul 1, 1981

Moreover, it does not qualify as one of the limited exceptions made for youthful or first offender statutes since it was meant to benefit the convicted population at large. … We therefore conclude that the court's order of dismissal does not eliminate the respondent's conviction for purposes of deportation, and we find that the respondent's deportability has been clearly established.

Resnick v. Commissioner

63 T.C. 524 · United States Tax Court · Feb 3, 1975

deficiency dated October 22, 1971, respondent determined that: Cash purchases deducted by you for the year ended December 31, 1968, in the amount of $5,405,258.50, are allowed in the amount of $1,621,577.55 since it has not been established … It clearly states that a spouse signing a joint return shall not be jointly and severally liable for any omission from gross income if the amount is in excess of 25 percent of the gross income stated in the return, provided

Terrance D. Massie v. Eric K. Shinseki

25 Vet. App. 123 · United States Court of Appeals for Veterans Claims · Dec 19, 2011

Indeed, the sole reason panel consideration is necessary in this case is that the issue of what qualifies as a report of examination is vital to resolution of this appeal and VA has failed to promulgate a regulation clearly … Wesselius's May 1999 letter could not possibly qualify as a report of examination under § 3.157(b)(1).

P

8 I. & N. Dec. 302 · Board of Immigration Appeals · Jul 1, 1959

He has clearly established that, at time of entry, it was his intention to return to Czechoslovakia. Consequently, he was a bona fide non- immigrant at time of entry. … Clearly, his admission would be in the public interest.

M-R-M-S

28 I. & N. Dec. 757 · Board of Immigration Appeals · Dec 1, 2023

The Immigration Judge’s motive findings are not clearly erroneous. See Matter of N-M-, 25 I&N Dec. at 532. … Such a situation, however, does not qualify as persecution on account of membership in a particular social group. See Zetino v.

T-Z

24 I. & N. Dec. 163 · Board of Immigration Appeals · Jul 1, 2007

Among these three examples, however, a compulsory change in occupation is least likely to qualify as persecution by itself. … Although the respondent indicated at one point that his salary was “very low,” he never clearly stated the amount of his or his wife’s salary.

BMY-Combat Systems Division of Harsco Corp. v. United States

38 Cont. Cas. Fed. 76,380 · United States Court of Claims · Jul 30, 1992

The non-moving party has the burden of establishing jurisdiction. Metzger, Shadyac & Schwartz v. United States, 10 Cl.Ct. 107, 109 (1986). … However, the law is clear that the United States may condition its waiver of sovereign immunity upon whatever terms it deems appropriate.

Winkler-Koch Engineering Co. v. United States

16 Cust. Ct. 42 · United States Customs Court · Feb 13, 1946

The provision for pipes is not qualified and is all inclusive covering all pipes, not specially provided for, including oil well casings. IV. … Their form clearly answers the call of the definition, and that is sufficient.