Case law

Sico Foundation v. United States

295 F.2d 924 · United States Court of Claims · Nov 1, 1961

As Judge Littleton pointed out in the first Sico decision, the law prior to 1951 had been rather clearly established that the destination of an organization’s income was more important than the source of its income for purposes … The record clearly establishes that these scholarships have served to increase student attendance and hence have resulted in the training of more qualified public school teachers than might otherwise have been true.

WAY Media, Inc.

Trademark Trial and Appeal Board · Jun 3, 2016

In its initial brief, Applicant contends that the specimens show use “in the rendering and performance” of the services.4 In its reply brief, Applicant contends that the specimens “refer to the services, by clearly … The specimen cannot qualify as an acceptable advertisement due to the lack of any reference to the broadcasting services.

LENNAR CORPORATION v. United States

United States Court of Federal Claims · Apr 6, 2026

It also argued more narrowly that the court lacked jurisdiction to assess interest on any amounts due Plaintiffs as indemnification because Section 330 does not expressly waive sovereign immunity for interest. Id. … The Court finds the contemporaneous billing entries supplied by Plaintiffs are sufficient to establish the reasonableness of the fees paid.

Diamax Hawaii, Ltd. v. United States

4 Ct. Int'l Trade 162 · United States Court of International Trade · Oct 26, 1982

So’s testimony, which the court found unconvincing, is clearly insufficient to overcome the presumption of correctness which attaches to the appraisement by Customs. … The expression “whose attendance cannot reasonably be had” does not qualify the reference to customs agents. Id.

BHA Enterprises, Inc. v. Commissioner

74 T.C. 593 · United States Tax Court · Jun 24, 1980

Clearly, had the FCC prevailed in its action against petitioner, the effect would have been to prohibit the operation of petitioner’s business, namely, the operation of stations KAVR and KAVR-FM, and clearly the action which … officers, shareholders, or directors, something of value under false pretenses or by fraudulent means through the use of false stock certificates; and, in light of the foregoing allegations, if found to be true, was not qualified

Legality of the International Agreement with Iran and Its Implementing Executive Orders (II)

Department of Justice Office of Legal Counsel · Jan 19, 1981

As such, they are clearly not subject to attachment. … T he Foreign Sovereign Immunities A ct of 1976 specifically states that the property of a foreign central bank held for its ow n account shall be immune from attachment and execution unless that immunity has been explicitly

Lenox Clothes Shops, Inc. v. Commissioner

45 B.T.A. 1122 · United States Board of Tax Appeals · Dec 31, 1941

It is found that the greater part of your sales are made on an extension of credit basis for from 2% weeks to 3 months, and therefore you do not qualify to report income upon the installment sales basis. … The only reason given by the respondent in his deficiency notice for the disallowance of the bad debt deduction was “due to your failure to establish what amounts are allowable as bad debt charge-offs during the taxable year

Law Office of John H. Eggertsen P.C. v. Commissioner

142 T.C. 110 · United States Tax Court · Feb 12, 2014

Thus, not only the taxing provision of §4979A(a) but also §4979A(c)(2)—which defines the person liable for the tax imposed by §4979A(a)—clearly … Section 2032A(f)(1) involved in Stovall provides in pertinent part that if qualified real property ceases to be used for a qualified use, ‘‘[t]he statutory

Deluxe Check Printers, Inc. v. United States

14 Cl. Ct. 782 · United States Court of Claims · Apr 28, 1988

. § 509 and is duly qualified as a non-profit corporation under 26 U.S.C. § 501 (c)(3). … Indeed, facts judicially admitted are facts established not only beyond the need of evidence to prove them, but beyond the power of evidence to controvert them.

Lamphere v. Commissioner

70 T.C. 391 · United States Tax Court · May 31, 1978

Being convinced that petitioners did make qualifying charitable contributions during 1970, we are required to make an approximation of the amount thereof in accordance with our best judgment. Cohan v. … Physical damage to property caused by a flood is clearly a casualty within the purview of section 165(c)(3), and respondent apparently concedes that petitioners suffered some such damage.

Hayes v. Brown

4 Vet. App. 353 · United States Court of Appeals for Veterans Claims · Mar 11, 1993

The hospital reports from the University of Texas and Loudoun Memorial submitted after death clearly fall within the scope of § 3.327(b)(1) and thus, if so “deemed,” within the scope of 115.25(b). … Moreover, because these documents may now qualify as VA examinations, they may also fall within the scope of 115.25(a)(2), (a)(3).

Neal v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 19, 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 … Next, Petitioners make a lengthy series of arguments maintaining that Respondent’s proposed interpretation of the Vaccine Act Amendment is contrary to, or unreasonable in light of, established law.

Louis L. Walters v. The United States

358 F.2d 957 · United States Court of Claims · Apr 15, 1966

In December of 1954, the Bureau of Medicine and Surgery rated plaintiff physically qualified for recall to active duty incident only to mobilization. … The evidence presented to the Correction Board some nine years later, however, establishes in retrospect quite clearly that plaintiff’s condition was incapacitating and permanent.

Industrial Aid for the Blind v. Commissioner

73 T.C. 96 · United States Tax Court · Oct 15, 1979

NIB was established in 1939 as an outgrowth of congressional enactment of the Wagner-O’Day Act in 1938. … Clearly, petitioner has the same purpose as WWB and.NIB, and both of these organizations are within the purview of section 501(c)(3).

Wyoming Sawmills, Inc. v. United States

90 Fed. Cl. 148 · United States Court of Federal Claims · Nov 30, 2009

The jurisdiction of the United States Court of Federal Claims is established by the Tucker Act. 28 U.S.C. § 1491 (a)(1). … The burden of establishing jurisdiction falls upon the plaintiff. FW/PBS, Inc. v.

Spehr v. United States

51 Fed. Cl. 69 · United States Court of Federal Claims · Nov 30, 2001

To obtain relief upon a claim of unlawful discharge the plaintiff must establish by “cogent and clearly convincing evidence (1) a material legal error or injustice in the [BCMR] proceeding and (2) an adequate nexus between … This wording clearly does not mandate the Coast Guard to retain any such person.

Fender Musical Instruments Corporation v. Win-D-Fender, LLC

Trademark Trial and Appeal Board · Jan 12, 2023

Applicant argues that its application was “qualified” by the submission of a miscellaneous statement “that clearly delineates exactly what the Proposed Amendment seeks to further clarify;” that the failure to place this … Here, the wording “musical instruments” establishes the parameters of Applicant’s identification of goods.

Estate of Levitt v. Commissioner

95 T.C. 289 · United States Tax Court · Sep 13, 1990

In Estate of Blair, the will contained a formula providing that the trust established for the benefit of the surviving spouse: shall also include the portion of separate property * * * qualifying for the marital deduction … Because decedent * * * expressly bequeathed an amount to achieve a minimum payment of federal estate taxes, we conclude that decedent’s intent was clearly expressed and the [trust] does not contain a maximum marital deduction

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.

Westech International, Inc. v. United States

79 Fed. Cl. 272 · United States Court of Federal Claims · Nov 6, 2007

The SOW for the VA task clearly stated that only subject matter experts can perform VAs. 29 AR 67. … The competitive range was established to conduct discussions with offerors. Id. at 2515 .