Case law

Brooks v. Commissioner

50 T.C. 585 · United States Tax Court · Jul 22, 1968

The plan, originally established as a tax-exempt employees profit-sharing plan and trust under section 165(a) of the 1939 Code, was evidenced by an amended and completely restated agreement dated September 2,1947, ruled on … Clearly, decedent’s right to make recommendations on investments, even at his own risk, did not constitute constructive receipt of the fund. At no time was the fund subject to his unfettered command.

Odian v. United States

203 Ct. Cl. 306 · United States Court of Claims · Dec 19, 1973

Among those positions for which plaintiff qualified was that of Customs Examiner, GS-1892-7. … The “rate of basic compensation” in section 101 *323 clearly refers to tlie grade level within the basic compensation schedule.

Arbit Trading Co. v. United States

43 Cust. Ct. 517 · United States Customs Court · Oct 29, 1959

Sallmen, the affiant, appears to have been very well qualified as a person familiar with the domestic and export market for plywood in Finland. … Secondly, it clearly appears in the opinion in the Plywood & Door Manufacturers Corporation case that the value of the %" BB/WG 60 by 30/36" plywood was stipulated by the parties therein, and was not arrived at “after a trial

Csi Aviation, Inc. v. United States

United States Court of Federal Claims · May 12, 2026

Buono, 559 U.S. 28 The Federal Circuit has recognized that “the Tucker Act expressly waives sovereign immunity for claims against the United States in bid protests” pursuant 28 U.S.C. § 1491(b). Sys. … That statute clearly tracks the Article III “case-or-controversy requirement,” Lujan, 504 U.S. at 560, and thus imports its minimum standards.

Kayser v. Commissioner

27 B.T.A. 816 · United States Board of Tax Appeals · Feb 27, 1933

Four qualified witnesses for the respondent testified, and their valuations as of March 1, 1913, ranged from $50,000 to $55,000. … The statute allows deductions for loss in the years, sustained and in this case the loss clearly was sustained prior to 1924. Decision will be entered wader Bule 50,.

Royal United Corp. v. United States

714 F. Supp. 2d 1307 · United States Court of International Trade · Jun 25, 2010

Cir. 1987) (affirming dismissal of claim over which plaintiff sought jurisdiction under § 1581(i), because “[the] action falls clearly under § 1581(c)” but plaintiff failed to participate in the administrative proceeding … Accordingly, the APA provides a plaintiff with an independent cause of action where that plaintiff pleads facts sufficient to establish that it could not have availed itself of an existing statutory cause of action.

Gapen v. Secretary of Health and Human Services

United States Court of Federal Claims · May 27, 2022

However, the treatment notes from the February 22, 2016 and February 25, 2016 visits do not clearly indicate Mr. Gapen was prescribed Lialda at those times. Mr. … The Secretary’s experts were persuasive in establishing the factors that increase a person’s risk for relapsing disease and flares and were persuasive in establishing that Mr. Gapen had many of these risk factors.

Duke Power Co. v. Commissioner

49 T.C. 14 · United States Tax Court · Oct 24, 1967

This evidence shows clearly that costs of the amount of electric power actually sold in the latter half of the base period could have been reduced by the use of the new plants in lieu of some of the older less efficient ones … The petitioner, claiming relief, has offered evidence by stipulation and uncontradicted testimony of three qualified witnesses to support that claim and has produced the complicated computations necessary to establish a basis

Bottome v. Commissioner

58 T.C. 212 · United States Tax Court · May 3, 1972

Thus, he qualifies under the statutory language of section 911 (c) (1) (B) set out in footnote later. … He argues that if the earned income were not subject to community property law, then, he clearly could exclude up to the limit.

L-E-A

27 I. & N. Dec. 40 · Board of Immigration Appeals · Jul 1, 2017

Both parties agree that the immediate family unit of the respondent’s father qualifies as a cognizable particular social group. … The Immigration Judge’s findings in this regard are not clearly erroneous. 4 See Matter of D-R-, 25 I&N Dec. at 453.

CASTILLO-PEREZ

27 I. & N. Dec. 664 · Board of Immigration Appeals · Jul 1, 2019

The Board disagreed, holding that the respondent had failed to establish that his removal would result in the requisite “exceptional and extremely unusual hardship” to a qualifying relative. … This country has spoken clearly on the morality of DUI.

Berghash v. Commissioner

43 T.C. 743 · United States Tax Court · Mar 11, 1965

They examined several possibilities including locations for new stores as well as established stores to purchase but they were unsuccessful. … Although the exact function and scope of the (F) reorganization in the scheme of tax-deferred transactions described in section 368 (a) (1) have never been clearly defined, it is apparent from the language of subparagraph

Stanford v. Commissioner

34 T.C. 1150 · United States Tax Court · Sep 30, 1960

Petitioners have not established that the pension payments were received in lieu of further payments by Kaufhof for petitioner’s stock. … The respondent correctly points out, however, that the petitioners were not citizens of the United States at the time the income was earned and therefore fail to qualify under section 911 (a)(1).

Select Tire Salvage Co., Inc. v. The United States. The Connecticut Tire Company, Inc. v. The United States

386 F.2d 1008 · United States Court of Claims · Dec 15, 1967

News 1956, p. 2822, it is clearly stated that the qualifying language was added so that only highway type tires would bear the burden of the additional tax to be then imposed, because the additional revenue was to be *1010 … The sole purpose of the qualifying language was to provide a basis for distinguishing between highway type and non-highway type tires.

J. F. Hodgkins Company (1), Kingman Marine Construction, Inc. (2), and Palmer & Parker Co. (3) v. The United States

318 F.2d 932 · United States Court of Claims · Jun 21, 1963

The purchase orders issued by Rice to cover these transactions clearly indicated that the items ordered therein were to be used for the execution of contract NObs-3572. … True, it is established by law, but it is affixed to, and cannot exist without a contract.” [Fuller v. Nickerson, 69 Me. 228, 236 (1879).] 2 .

Brownfield v. United States

148 Ct. Cl. 411 · United States Court of Claims · Jan 20, 1960

Clearly, Air Force Regulation 36-2 can be deemed invalid only if it contravenes the statute which authorizes the action which it regulates. … We think those other pertinent factors are clearly apparent in the record before us.

Tompkins v. Secretary of Health and Human Services

117 Fed. Cl. 713 · United States Court of Federal Claims · Mar 27, 2014

Pike, she concluded that Petitioner could not establish that Dr. Pike’s theory was probable. … The latter set of vaccinations was administered too close in time to the onset of 9 To establish a legal cause in an off-Table case, petitioners must establish each of the three Althen factors by

Durkin v. Commissioner

87 T.C. 1329 · United States Tax Court · Dec 22, 1986

Clearly, the occurrence of the conversion events was, while not certain, very likely. … The larger amount clearly exceeded the fair market value of the rights the partnerships received.

Burch v. United States

99 Fed. Cl. 377 · United States Court of Federal Claims · Aug 10, 2011

Plaintiffs claim under § 2302(b)(12) is not sufficient to establish jurisdiction in this court. … The language of § 1103 is not “money-mandating” for the purposes of establishing jurisdiction in this court.

K-S-E

27 I. & N. Dec. 818 · Board of Immigration Appeals · Jul 1, 2020

analysis, the asylum applicant can rebut the DHS’s prima facie evidence of an offer of firm resettlement by showing by a preponderance of the evidence that such an offer has not, in fact, been made or that he or she would not qualify … We are not persuaded that the Immigration Judge clearly erred in making findings of fact regarding the autonomous police force’s ability and willingness to control these private actors.