Case law

McLeod Group, LLC v. United States

United States Court of Federal Claims · Apr 4, 2019

Rather, these agreements are “a simplified method of filling repetitive needs for supplies or services by establishing ‘charge accounts’ with qualified sources of supply.” Zhengxing, 71 Fed. … Indeed, the plain language of the BPA makes clear that this agreement is “a simplified method of filling repetitive needs for supplies or services by establishing ‘charge accounts’ with qualified sources of supply.”

Western Maryland Railway Co. v. Commissioner

12 B.T.A. 889 · United States Board of Tax Appeals · Jun 27, 1928

the City of Baltimore, the agreement of consolidation shall so state; (f) the number, names and addresses of the directors and the names of the officers, who shall act as such until their successors are duly chosen and qualified … No charter power, and no right, privilege, or immunity was lost in the consolidation. The consolidation only welded together the principal company and the subsidiaries so as to embody them all.

Application of Arthur F. Wagner and Karl A. Folkers

371 F.2d 877 · Court of Customs and Patent Appeals · Feb 9, 1967

The specification points out that: Science is beginning to secure control of poliomyelitis by means of immunization vaccines. … They clearly have the same general property and homologous compounds are expected to differ among themselves to a certain extent.

Owens Bottle Co. v. Commissioner

8 B.T.A. 1197 · United States Board of Tax Appeals · Nov 5, 1927

As we have often said, opinion evidence is by its very nature incompetent to establish mathematical certainties and is likewise immune to technical objections. … We think that the petitioner could, on March 1, 1913, have clearly foreseen the receipt from the royalties for the 914-year period of $1,300,000 per year.

Caradine Hat Co. v. United States

9 Cust. Ct. 69 · United States Customs Court · Jul 10, 1942

However, on rebuttal, counsel for the plaintiffs established by credible testimony • that it was only a 6-bu hat. … No useful purpose would appear to be served by a further discussion of the evidence herein, the weight of which clearly shows that the paper hats invoiced as 8-bu are such hats as are known as harvest hats.

Wyble v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 24, 2026

In her reply, Petitioner emphasizes that her medical records and expert opinions clearly establish that she suffers from CIDP, as her treating neurologists at Jefferson and the University of Pennsylvania “repeatedly documented … I have reviewed expert opinions from neurologists and immunologists well qualified to offer their views.

Entines v. United States

39 Fed. Cl. 673 · United States Court of Federal Claims · Dec 16, 1997

Tolling the statute of limitations is, in effect, an expansion of the government’s waiver of sovereign immunity. … This Court, therefore, is permitted to do so only after a plaintiff has clearly established that the requirements for tolling have been satisfied. See Catellus Dev. Corp., 31 Fed.Cl. at 407 -OS.

Church of Scientology v. Commissioner

83 T.C. 381 · United States Tax Court · Sep 24, 1984

The establishment clause does not cloak a church in utter secrecy, nor does it immunize a church from all governmental authority. … Ron Hubbard FOUNDER This policy letter clearly establishes that payments, other' than salary and royalties, were being made by petitioner to L. Ron Hubbard under the guise of debt repayments.

Bortin v. United States

138 F. Supp. 251 · United States Court of Claims · Jan 31, 1956

By reason of this experience he might also qualify as a rating specialist. However, the knowledge gained as a rating specialist did not of itself qualify an employee to be an assistant adjudication officer. … The record clearly shows that your previous reassignment from the position of Assistant Adjudication Officer, GS-12 (P-5), to a position of Bating Specialist, GS-12 (P-5), was a lateral reassignment in grade and salary.

Department of Agriculture Preferences for "Socially Disadvantaged" Groups

Department of Justice Office of Legal Counsel · Jun 22, 2026

Agricultural Management Assistance Program, 7 U.S.C. § 1524* Description: “The Secretary . . . shall establish a program under which competitive grants are made to qualified public and private entities . . . for the purpose … O.L.C. __ (June 22, 2026) There is no definition of “socially disadvantaged farmers” given in this section or chapter, and the section does not clearly reference any other statute defining the term.

MidAmerican Energy Co. v. Commissioner

114 T.C. 570 · United States Tax Court · Jun 30, 2000

In the annual PGA filing, projected gas costs are established and incorporated into the approved tariff rates. … If such method of accounting does not clearly reflect income, “the computation of taxable income shall be made under such method as, in the opinion of the Secretary, does clearly reflect income.” Sec. 446(b).

Intermet Corp. & Subsidiaries v. Commissioner

111 T.C. 294 · United States Tax Court · Dec 8, 1998

Congress delegated broad authority to the Commissioner to establish regulations for filing consolidated returns. Sec. 1502. … United Dominion is clearly distinguishable from the instant case because sec. 172(j), I.R.C. 1954, predecessor to sec. 172(f)(1)(A), did not contain the language in sec. 172(f)(1) which limits SLL’s to those that are taken

Bentley Laboratories, Inc. v. Commissioner

77 T.C. 152 · United States Tax Court · Jul 30, 1981

However, petitioner has failed to establish that at the end of the first 10 months of the DISC’S fiscal year (Nov. 30) it was not reasonably ascertainable whether grouping would be elected, and it has also failed to establish … setting forth adjustments in petitioner’s income computed under the method described above, the deficiency notices also made an alternate determination that under the accrual method of accounting or sec. 482 "in order to clearly

Franco-Italian Packing Co. v. United States

128 F. Supp. 408 · United States Court of Claims · Feb 8, 1955

Pacific Railroad, 120 U.S. 227 , 7 S.Ct. 490 , 30 L.Ed. 634 , established the rule that the sovereign is immune from liability for confiscation of private property taken by defendant, through destruction or otherwise, to … Therefore, such statements by Commander Waite, if they were made, do not establish a taking of plaintiff’s property. 4 The record conclusively establishes that plaintiff’s property was not appropriated by the defendant for

Stroman v. Commissioner

77 T.C. 514 · United States Tax Court · Aug 31, 1981

The only other issue to be decided is whether the petitioner qualifies as an innocent spouse for 1969 under section 6013(e)(1). Such section provides: SEC. 6013(e). … Section 6013(e)(1)(A) clearly requires the amount of the'omission, $87,487.53, to be in excess of "the amount of gross income stated in the return.”

Jordan v. United States

205 Ct. Cl. 65 · United States Court of Claims · Jul 19, 1974

He is qualified for retention on active duty, physically. … Attempts at establishing an etiological diagnosis was not pursued.

National Polychemicals, Inc. v. The United States, J. J. Gavin & Co., Inc., A/c a & S Corp., Party-In-Interest

433 F.2d 1327 · Court of Customs and Patent Appeals · Dec 3, 1970

We will consider these three bases for the lower court’s decision sequentially. (1) Experts' Testimony The witnesses put forward by all three litigants were unusually well qualified as experts. … Loening’s credentials established him as an authority on “technical, chem *1329 ical terminology.”

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.

Louisville & Nashville Railroad v. United States

53 Ct. Cl. 238 · United States Court of Claims · Feb 25, 1918

Booth, Judge, reviewing the facts found to be established, delivered the opinion of the court. The record in this case affords no opportunity for an issue of fact. … The evidence is made up of official reports from the Post Office Department and clearly discloses the exact situation.

Paradigm Engineers and Constructors, Pllc v. United States

United States Court of Federal Claims · Mar 25, 2020

The SBA uses the NAICS to “determine which entities qualify as small business concerns. … Paradigm did not qualify as a SDVOSB under the Architectural Services NAICS Code because its average annual receipts exceeded the size standard. Thus, Paradigm was not qualified to submit a second SF330. C.