Case law
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88 T.C. 197 · United States Tax Court · Jan 26, 1987
From August 20, 1976, to October 12, 1982, HCI qualified as a captive insurance company under Colorado law. Humana Holdings, N.V. … To speak of a transfer of risk to a fund or reserve established by the insured is merely to describe “self-insurance”.
Cited 23 timesPublished40 Fed. Cl. 286 · United States Court of Federal Claims · Feb 3, 1998
Plaintiffs complaint and amended complaint do not clearly identify the theories of liability on which he relies. … “The United States, as sovereign, is immune from suit save as it consents to be sued ... and the terms of its consent to be sued in any court define that court’s jurisdiction to entertain the suit.” United States v.
Cited 21 timesPublishedBoard of County Supervisors v. United States
34 Fed. Cl. 678 · United States Court of Federal Claims · Jan 24, 1996
Kelsey did not conduct an appraisal of the subject land, or the surrounding land, and because he testified that he did not feel qualified to appraise the land, the court accords little credence to Mr. … Plaintiff clearly established at trial that it spent $100,000 on improvements.
Reversed by Board of County Supervisors of Prince William County, Virginia v. United States, 116 F.3d 454 (1997)Cited 3 timesPublishedLeming v. Secretary of Health and Human Services
United States Court of Federal Claims · Jul 1, 2021
In their petition, the Lemings alleged that the vaccines that A.L. received on September 6, 2016 caused her to experience immune thrombocytopenic purpura, immune dysfunction, and immunodeficiency. Pet. for Comp. … The bone marrow aspiration performed on A.L. qualifies as a surgical procedure under all of these references. It was performed by a surgeon, Dr. James Harper. Pet’r’s Ex. 4 at 22.
Cited 0 timesPublishedAnchor Savings Bank v. United States
52 Fed. Cl. 406 · United States Court of Federal Claims · Apr 30, 2002
This indemnity provision is essentially what qualified the Peachtree/Crisp transaction as an “assisted” merger. … The Federal Circuit found that the “documentary evidence” established “this long-term amortization of goodwill was a central consideration in CalFed’s acquisitions ....
Cited 12 timesPublished535 F.2d 14 · United States Court of Claims · May 12, 1976
It was then the policy of the Internal Revenue Service that sales on the revolving credit plan did not qualify for installment reporting. … The court there at 881 held as follows: The evidence offered by plaintiff clearly establishes that in the practice and usage of the retail trade the term “installment plan” is broad enough to include plaintiff’s plan.
Cited 18 timesPublishedYates v. Secretary of Health and Human Services
United States Court of Federal Claims · May 11, 2020
“But it clearly does not rule out that there was an eosinophilic reaction earlier that we just don’t see in the slides. … However, the evidence submitted in this case clearly establishes that Robert’s cause of death was lymphocytic myocarditis which is most commonly caused by viral infection.
Cited 0 timesPublishedVolpe v. Secretary of Health and Human Services
United States Court of Federal Claims · Nov 7, 2022
And this was manifested in B cells that were clearly in the plasmablast category, and they were transitioning to plasma cells producing lots of antibodies, and I believe that those autoantibodies were autoantibodies … Importantly, however, the robust immune responses to vaccination “[were] not accompanied by an increase in disease-specific serological immune responses.” (Id.)
Cited 0 timesPublished32 T.C. 70 · United States Tax Court · Apr 10, 1959
(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 … Although it has been said that the V.C.R. is not strictly statutory, it is clearly founded upon and flows naturally from the provisions of section 722 (a) and' (b)(4), supra, in that 722(a) requires consideration of post-December
Cited 0 timesPublished34 Fed. Cl. 720 · United States Court of Federal Claims · Jan 31, 1996
The individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Testan, 424 U.S. at 398 , 96 S.Ct. at 953 . … Although the specific expenses to be reimbursed are discretionary and may be defined in further regulation, 5 U.S.C. § 5724a(a) and 41 C.F.R. § 302-6.1 appear clearly to establish the right of an employee to claim reimbursement
Cited 7 timesPublished126 Ct. Cl. 573 · United States Court of Claims · Nov 3, 1953
For defendant contends, and it clearly appears from the record, that the proposed reclassification of which plaintiff was notified never became effective, and that plaintiff was never downgraded. … For your convenience, there is enclosed a list of Establishment Boards in the State of Florida.
Cited 2 timesPublishedBristol Bay Area Health Corporation v. United States
110 Fed. Cl. 251 · United States Court of Federal Claims · Apr 18, 2013
“The United States, as sovereign, is immune from suit save as it consents to be sued.” United States v. Sherwood, 312 U.S. 584, 586 (1941). A waiver of immunity “cannot be implied but must be unequivocally expressed.” … Moreover, defendant argues that the 1995 complaint clearly claimed damages for the entire period of the 1995 fiscal year contracts, for all monies due under those contracts, and that the Settlement Agreement made clear that
Cited 28 timesPublished42 B.T.A. 1114 · United States Board of Tax Appeals · Oct 30, 1940
The petitioner was reappointed to that office on February 23,1931, and duly qualified under the reappointment on March 11, 1931. … Congress clearly has the power under that provision of the Constitution to make any changes which it desires with respect to the terms of office or the salary of justices of a legislative court.
Cited 1 timesPublishedEvergreen Trading, LLC ex rel. GN Investments, LLC v. United States
80 Fed. Cl. 122 · United States Court of Federal Claims · Dec 21, 2007
Counsel’s advice clearly could play a role in whether either penalty is sustained. … immunity given to work product ... ”).
Cited 35 timesPublished38 Fed. Cl. 10 · United States Court of Federal Claims · May 13, 1997
Moreover, based on established rules of statutory interpretation, this court must construe each part of a statute in connection with all the other sections, so as to produce a harmonious whole. Massachusetts v. … motion to proceed in forma pauperis at any time if the court determines that the action is frivolous or malicious; fails to state a claim upon which relief may be granted; or seeks monetary relief against a defendant who is immune
Cited 5 timesPublished85 Fed. Cl. 742 · United States Court of Federal Claims · Feb 17, 2009
The Back Pay Act can qualify as a money-mandating statute granting this Court jurisdiction under the Tucker Act. Worthington v. United States, 168 F.3d 24, 26 (Fed.Cir.1999). … Rather, the APA waives sovereign immunity only for claims seeking “relief other than money damages.” 5 U.S.C. § 702 (2006) (emphasis added).
Cited 2 timesPublishedUnited States v. Lafidale, Inc.
942 F. Supp. 2d 1362 · United States Court of International Trade · Oct 30, 2013
The complaint’s well-pled facts establish defendant’s liability for a civil penalty. … None of the imported entries qualified as “wholly or mainly covered with paper.” Id.
Cited 3 timesPublishedJohn Doe 21 v. Secretary of Health & Human Services
88 Fed. Cl. 178 · United States Court of Federal Claims · Jul 30, 2009
On January 31, 2000, Petitioner received a Hepatitis B immunization. Id. at 65. … The record, however, establishes that Petitioner’s “adverse reaction” manifested on July 20, 1999, likely was manifest on October 4, 1999 during Petitioner’s examination, and clearly was manifested by November 8,1999 at his
Reversed on other grounds by Paterek v. Secretary of Health & Human Services, 527 F. App'x 875 (2013)Cited 32 timesPublished70 T.C. 287 · United States Tax Court · May 22, 1978
Upon his arrival, and until he established his own place of residence, petitioner temporarily stayed with a friend who lived in Chicago. … Petitioner’s employment, beginning in 1973, clearly exceeded the conditions of his entry visa.
Cited 3 timesPublishedUnited States Court of Federal Claims · Aug 20, 2020
arbitrator shall be chosen at random, who is duly authorized, and in the event of any physical or mental incapacity to act as arbitrator, the Undersigned shall retain the authority to select any neutral(s)/arbitrator(s) that qualify … immunity waiver, we typically employ a “fair interpretation” test.
Cited 0 timesPublished
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