Case law

Pohl Corp. v. United States

22 Cl. Ct. 849 · United States Court of Claims · Apr 29, 1991

Testan, 424 U.S. 392, 397-98 , 96 S.Ct. 948, 952-53 , 47 L.Ed.2d 114 (1976). 1 This court long has acknowledged that it must construe strictly Congress’ waiver of sovereign immunity, and may not expand that waiver by implication … However, even were the court to rule on the issue, which clearly it cannot, because the interpretation of the Agreement is not necessary to the resolution of this case, such a ruling would not constitute binding precedent

Giknis v. United States

19 Cl. Ct. 721 · United States Court of Claims · Mar 20, 1990

The question in the case is whether his resignation qualifies as an involuntary separation for purposes of severance pay entitlement under 5 U.S.C. § 5595 (1988). … Accordingly, the only question we face here is whether, on the facts recited, plaintiff’s resignation can be considered involuntary, thereby establishing his right to severance pay.

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

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 ....

Vantage Associates, Inc. v. United States

59 Fed. Cl. 1 · United States Court of Federal Claims · Aug 7, 2003

The Navy’s solicitation listed two “qualified sources” for gray radomes, Vantage and Raytheon, and mentioned no other large or small business manufacturers. 2 Both of the qualified sources were required to pass detailed PLI … We qualified the design in 1986.

Chapman v. Commissioner

48 T.C. 358 · United States Tax Court · Jun 21, 1967

It does not seek converts other than to the principles of Christianity generally and if successful urges these converts to establish their own native churches. … Clearly, religious purposes and means are not enough. Otherwise there would have been no necessity for Congress to distinguish between a "religious organization" and a "church."

Boland v. United States

169 Ct. Cl. 145 · United States Court of Claims · Jan 22, 1965

However, the Navy regulations establishing the Correction Board provide in part: § 723.3 Application for correction. (e) Review of application. … Plaintiff also noticed that at times his jaw “seemed to jerk a little bit or tremble” and that he “could not speak clearly.”

Rutledge v. United States

72 Fed. Cl. 396 · United States Court of Federal Claims · Aug 22, 2006

It is well established that the Court of Federal Claims lacks jurisdiction over cases sounding in tort. … United States Postal Serv., 692 F.2d 1378, 1382 (Fed.Cir.1982) (“The filing of and proceeding with clearly frivolous appeals constitutes an unnecessary and unjustifiable burden on already overcrowded courts, diminishes the

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

Deering Milliken, Inc. v. Commissioner

59 T.C. 469 · United States Tax Court · Dec 27, 1972

Where property is acquired by purchase, nothing is more clearly part of the process of acquisition than the establishment of a purchase price.8 Thus the expenses incurred in that litigation were properly treated as part of … made after a new corporation’s first taxable year may qualify as organizational expenditures, and whether Pacolet made a timely election in respect of its appraisal expenditures in 1964.

Harvey v. United States

United 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.

Agma Security Service, Inc. v. United States

United States Court of Federal Claims · Jun 26, 2022

Eligibility Requirements The EAJA statute also requires a party to meet certain eligibility requirements to qualify for EAJA compensation. … In any event, for EAJA purposes, it simply doesn’t matter what the Court’s ruling would have been, because that AGMA motion clearly was part of these “proceedings,” and therefore covered by EAJA. 28 U.S.C

Fuesel v. Hhs

United States Court of Federal Claims · Apr 9, 2014

Avera clearly held that interim awards are permissible. Avera, 515 F.3d at 1352. … Petitioners have not established a reasonable basis to proceed.

Estate of Clack v. Commissioner

106 T.C. 131 · United States Tax Court · Feb 29, 1996

Where a reversal would appear inevitable, due to the clearly established position of the Court of Appeals to which an appeal would lie, our obligation as a national Court does not require a futile and wasteful insisténce … Clearly, by providing for an election, Congress’ purpose also was to allow some post mortem tax planning.

DUCRET

15 I. & N. Dec. 620 · Board of Immigration Appeals · Jul 1, 1976

The short answer to this contention is that no other charges of deportability have been made against the respondent nor are they clearly established by the present record. … In the event that an additional charge is both lodged and established, the immigration judge will no longer have jurisdiction to grant the respondent's application.

Coastal Environmental Group, Inc. v. United States

118 Fed. Cl. 15 · United States Court of Federal Claims · Aug 25, 2014

This prohibition is derived from the United States’ sovereign immunity. See United States v. Sherwood, 312 U.S. 584, 586 (1941) (“The United States, as sovereign, is immune from suit save as it consents to be sued.”). … Because paragraph 19 clearly indicated that the document had been prepared in March 2013, Ms.

Schultz v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 3, 2020

An autoimmune disease involves the immune system being “redirected” against the self, with some individuals being more prone genetically to experiencing such an aberrant immune response. Tr. at 59–60. … Boylan deemed this to corroborate the fact that the flu vaccine was responsible for the subsequent stroke, because it established that her immune system was, over time, “gearing up” to the direct injury she ultimately experienced

Wisconsin Farmer Co. v. Commissioner

14 T.C. 1021 · United States Tax Court · May 31, 1950

petitioner’s actual average base period net income did not reflect the normal operation for the entire base period of the business and therefore was an inadequate standard within the meaning of the statute, as will more clearly … (a) General Rule. — In any case In which the taxpayer establishes that the tax computed under this subehapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would

Tarsey v. Commissioner

56 T.C. 553 · United States Tax Court · Jun 21, 1971

A settlement ensued; $15,000 was established as the amount of the loss and a $6,250 attorney fee was paid by the taxpayer. … In this case there was no necessity for establishing the fact that a casualty loss had been suffered.

Bankers Farm Mortgage Co. v. United States

69 F. Supp. 197 · United States Court of Claims · Jan 6, 1947

Anthony' who at all times since has been, and now is, the duly qualified receiver of the bank. . … The decided cases establish the principle which was applied in Smith v.