Case law

Anchor 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 ....

John 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

Volpe 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.)

Western Electric Co. v. United States

564 F.2d 53 · United States Court of Claims · Oct 19, 1977

It is understood that private lines and PBX systems generally will immediately qualify for this exemption. … Our view of the intent of section 4252(d) is, we think, also clearly supported by the statutory language itself.

Evergreen 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 ... ”).

Stamps v. United States

73 Fed. Cl. 603 · United States Court of Federal Claims · Oct 26, 2006

. § 1915 (a)(1), in order to qualify for informa pauperis status, an applicant must file an affidavit which includes a statement of assets, a statement that the applicant is unable to pay such fees or provide security, the … A plaintiff must establish jurisdiction by a preponderance of the evidence. See Reynolds v. Army and Air Force Exch. Serv., 846 F.2d 746, 748 (Fed.Cir.1988); Thomas v.

Wheeler v. United States

3 Cl. Ct. 686 · United States Court of Claims · Oct 27, 1983

Case authority relied upon by plaintiffs clearly defines the law as to the lack of jurisdiction of this court to grant declaratory relief. … The Fair Labor Standards Act of 1938 established the Nation’s first statutory minimum wage and overtime rate for work in excess of a prescribed maximum number of hours per work week.

Forsgren v. United States

73 Fed. Cl. 135 · United States Court of Federal Claims · Sep 27, 2006

The waiver of immunity “cannot be implied but must be unequivocally expressed.” United States v. King, 395 U.S. 1, 4 , 89 S.Ct. 1501 , 23 L.Ed.2d 52 (1969). … FRCP 3 sets forth clearly the sole requirement for the commencement of a civil action in federal court: the filing of a complaint.

Globe Mortgage Co. v. Commissioner

14 T.C. 192 · United States Tax Court · Feb 14, 1950

The real question at issue, then, is whether the indebtedness qualifies as borrowed invested capital within the intent of the statute and regulations. Player Realty Co., 9 T. … The facts of that case are clearly distinguishable from the facts in this case.

Estate of Silverman v. Commissioner

61 T.C. 605 · United States Tax Court · Feb 4, 1974

The assignment further provided that it was made pursuant to the provisions of the pension trust established by Schneierson. After decedent’s death, the proceeds of policy No. … with the restrictions contained in the pension plan is assigned to a participant in a plan, the exclusion was not intended to apply if the rights of the participant in the contract were so absolute that the contract was clearly

Crews v. United States

38 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

Dunwoody v. United States

22 Ct. Cl. 269 · United States Court of Claims · May 2, 1887

Davis, J., delivered the opinion of the court ; The National Board of Health was established by an act approved March 3,1879 (Supp. Rev. Stat., § 480, and 20 Stat. … After the passage of this act claimant qualified as disbursing officer.

Lester v. United States

85 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).

United 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.

Ingenesis, Inc. v. United States

104 Fed. Cl. 43 · United States Court of Federal Claims · Mar 23, 2012

InGenesis Arora Staffing, *49 LLC, a joint venture in which plaintiff is a partner, no longer qualifies under the 621111 small business set aside limit, but it does qualify under the set aside allowed by 622110. … Code 621111 establishes three criteria.

Tetlock v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 12, 2018

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … Steinman testified that a “cascade of events” occurred in J.T.’s immune system which led to “the immune destruction of [J.T.’s] motor neuron system.” Id. at 2.

Campbell v. Commissioner

108 T.C. 54 · United States Tax Court · Feb 18, 1997

In addition, the amount of the deduction is limited where the taxpayer was, for any part of the taxable year, an “active participant” in a retirement plan qualified under section 401(a) or a plan established for its employees … In 1974, when Congress decided to include in income the distribution of excess contributions, it clearly and explicitly required such inclusion in both the language of section 408(d)(1) and in the legislative history of such

International Business Machines Corp. v. United States

21 Ct. Int'l Trade 670 · United States Court of International Trade · Jun 18, 1997

Item 676.30, TSUS, is not too broad to qualify as a “specific provision” because headnote 2(a) narrows its scope in three ways: it limits where the machine may be used; it limits what types of machines qualify; and it requires … Nevertheless, the Court finds that IBM’s protests constitute such a request because they clearly claim that an EUP for the classification of the subject Controllers and Drives existed.

Smail v. Commissioner

60 T.C. 719 · United States Tax Court · Aug 22, 1973

Both of these latter services clearly are important to the general health and well being of the children. … A taxpayer now has to establish that he (and his spouse if he is married) provided over one-half the cost of maintaining the household. Sec. 214(a) and (b) (3) as amended by Pub. L.92-178, sec.210 (Dee. 10, 1971).

Baan v. Commissioner

51 T.C. 1032 · United States Tax Court · Mar 26, 1969

Since the two types of distribution are clearly meant to be parallel, we must conclude that all the proceeds must be distributed as well. Cf. sec. 1.346-1 (b) (2), Income Tas Eegs. … The transaction may also qualify under sec. 355 or 356.