Case law

Alves v. Commissioner

79 T.C. 864 · United States Tax Court · Nov 18, 1982

In addition, it was deemed advisable in order to enable this corporation to obtain qualified employees or directors and to permit this corporation to compete with other companies for the services of qualified and competent … Congress, in the quoted legislative history, has clearly expressed the intention that section 83 is to have the broadest application.

Hendrickson v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 9, 2021

Petitioner also filed an expert report from a qualified expert addressing all three Althen prongs. Ex. 28. … Petitioner further stated that medical literature clearly indicates that certain forms of CRPS can be immune mediated. See id. VI. Discussion A.

Kennedy v. United States

124 Fed. Cl. 309 · United States Court of Federal Claims · Nov 30, 2015

“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). The waiver of immunity “cannot be implied but must be unequivocally expressed.” … Pursuant to paragraphs 501(e) and 502(c) of CNETINST 1553.12G, a midshipman in the NROTC is required to complete OCS to qualify for a commission upon graduation, and a failure to qualify for a commission will lead to the

Beach v. United States

68 Fed. Cl. 289 · United States Court of Federal Claims · Oct 24, 2005

Individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Mitchell, 445 U.S. at 538 , 100 S.Ct. 1349 . … The United States Court of Appeals for the Federal Circuit has clearly identified this court’s lack of jurisdiction over criminal matters and due process claims. In Joshua v.

Ohio County & Independent Agriculture Societies v. Commissioner

43 T.C.M. 1126 · United States Tax Court · Apr 21, 1982

Since petitioner is exempt from tax under section 501(c)(3) , it is clearly an organization subject to a tax on its unrelated business taxable income *560 5 unless it has constitutional immunity from Federal taxation or its … Gerhardt, 304 U.S. 405 , 414-415 (1938) .This immunity is not limitless.

Hage v. United States

35 Fed. Cl. 147 · United States Court of Federal Claims · Mar 8, 1996

The Act of 1866 clearly acknowledges vested water rights on public lands. … Defendant argues that plaintiffs do not qualify for compensation under 43 U.S.C. § 1752 (g) for three reasons.

Edward L. Berman & Ellen L. Berman

United States Tax Court · Jul 16, 2024

Lawrence ESOT was established pursuant to the E.M. Lawrence ESOP and subject thereto.  8 B. 2002 Returns 1. … Moreover, in view of Congress’s clearly expressed intent that an election out of section 453 should entail reporting the amount realized as includible in gross income, see S. Rep.

A-T

24 I. & N. Dec. 617 · Board of Immigration Appeals · Jul 1, 2008

Respondent went on to assert that the female 3 The Board also rejected respondent’s argument that female genital mutilation qualified as “continuing persecution” that would qualify her as a refugee, distinguishing Matter … stating that the “one-time” infliction of female genital mutilation “eliminate[es] the risk of identical future persecution” (emphasis added)), but rather persecution on account of membership in a particular (albeit not clearly

PNC Bancorp, Inc. v. Commissioner

110 T.C. 349 · United States Tax Court · Jun 8, 1998

Expenditures which otherwise might qualify as currently deductible must be capitalized if they are incurred in the acquisition of a separate and distinct asset regardless of their recurring nature. … However, section 446(b) provides in effect that if the taxpayer’s method does not clearly reflect income, the Secretary may redetermine and recompute the taxable income under a method which, in his opinion, does clearly reflect

Boatmon v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 10, 2017

In Althen, the Federal Circuit established a three-prong test: petitioners must establish (1) a medical theory causally connecting the vaccination and the injury; (2) a logical sequence of cause and effect showing that the … He was clearly within the vulnerable risk period for SIDS in that he was between four and five months old and, given his pre-maturity, only about four months based on dates of conception.

Newman v. Commissioner

68 T.C. 433 · United States Tax Court · Jun 29, 1977

The New York State Employees’ Retirement System was established for the payment of retirement allowances and other benefits to members. … The judicial interpretations and legislative history of the Postal Savings System clearly show that one primary purpose of the System was the establishment of a fund to be "held in reserve for emergency use of the government

Holmes v. Commissioner

5 T.C. 1289 · United States Tax Court · Dec 21, 1945

That the residuary legatee qualifies as a charitable institution under the above section, is not questioned by the respondent. … Clearly, this presented no fixed standard such as was present in the Ithaca Trust Co. case. The term “proper” is not one of exactitude.

Wells Fargo & Company v. United States

119 Fed. Cl. 27 · United States Court of Federal Claims · Oct 20, 2014

The court finds the government’s reference to sovereign immunity to be misplaced. … Chertoff, 553 U.S. 571, 589 (2008) (“The sovereign immunity canon is just that—a canon of construction.

Uniden America Corp. v. United States

120 F. Supp. 2d 1091 · United States Court of International Trade · Oct 30, 2000

Thus, in order to qualify for the GSP, an article must satisfy three principal conditions. … The title of 19 C.F.R. § 10.177, "Cost or value of materials produced in the [BDC]," however, clearly demonstrates that the regulation limits itself to explaining the itself has not been substantially

Grunley Walsh International, LLC v. United States

78 Fed. Cl. 35 · United States Court of Federal Claims · Aug 13, 2007

the pre-qualified offerors. … The Plain Meaning of the Statute Establishes a Cumulative Business Volume Requirement The court agrees with plaintiff.

Instrument Systems Corp. v. United States

546 F.2d 357 · United States Court of Claims · Dec 15, 1976

In Aero Spacelines and Butkin, supra, we have established lenient *109 standards as to what constitutes a prima facie case. … Of course, it should clearly identify the documents to be discovered or used.

Estate of Jaecker v. Commissioner

58 T.C. 166 · United States Tax Court · Apr 27, 1972

The sole issue for determination is whether the remainder interests in three trusts established by the will of the decedent qualified for a charitalble deduction pursuant to section 2055 1 where the trustees of each of the … The beneficiaries in this case clearly attempted to disclaim a portion of a severable gift.

Van Cleave v. United States

70 Fed. Cl. 674 · United States Court of Federal Claims · May 19, 2006

It remains a frequency that is sufficient to qualify him for a thirty percent rating under the VASRD. … The Board did not explain how one would qualify for a rating that called for a prostrating condition.

Pelton v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 24, 2017

There is no evidence that immunizations caused, or contributed in any way, to [N.L.P.’s] death.” Id., p. 8. B. … When two well-qualified experts opine in contradictory fashion to one another on vaccine causation, support (or lack thereof) in the scientific literature is one factor identified in Daubert to consider when deciding if the

Morris v. Commissioner

70 T.C. 959 · United States Tax Court · Sep 18, 1978

. & S.A., cotrustees of trust established by Article Four of Will of Steven J. MacArthur .10260-75 1969 10,392.01 Judith A. … . & S.A., cotrustees of trust established by Article Four of Will of Steven J. MacArthur .10261-75 1971 16,065.00 Judith A.