Case law

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.

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.

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

Sea-Land Service, Inc. v. United States

14 Ct. Int'l Trade 195 · United States Court of International Trade · Mar 23, 1990

The testimony establishes that the container is designed to be used with a temperature control device and that the device is only removed for maintenance. … Such evidence established that a 10 year depreciation schedule comported with industry approximations of value. The court therefore accepts Customs’s depreciation schedule.

Macclenny Products v. United States

963 F. Supp. 2d 1348 · United States Court of International Trade · Jan 22, 2014

Thus, where — as here — a waiver of sovereign immunity is at issue, the language of the statute must be strictly construed, and any ambiguities resolved in favor of immunity. FAA v. … Loo-by's use of the qualifier "in [a] perfect world”).

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 .

'Adbel-Al-Mu'mit v. United States

92 Fed. Cl. 422 · United States Court of Federal Claims · Apr 19, 2010

Accordingly, the Court must examine the pleadings to see if Plaintiff has a cause of action, even if not clearly articulated. Sumner v. United States, 71 Fed.Cl. 627, 628 (2006) (citing Ruderer v. … Further, the non-moving party bears the burden of establishing jurisdiction by a preponderance of the evidence. Leonardo v. United States, 55 Fed.Cl. 344, 346 , (2003).

William O. McMahon, Inc. v. Commissioner

45 T.C. 221 · United States Tax Court · Dec 1, 1965

Eespondent relies on section 446 (b) which permits him to compute taxable income under a method which clearly reflects income if the taxpayer’s method does not clearly do so. … The repeal of section 452, and the subsequent A.A.A. and Schlmde cases, clearly establish the general rule that prepaid income may not be deferred. Congress has permitted only two exceptions to this general rule.

Western Md. Ry. Co. v. Commissioner

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

securities of other companies; to borrow money and to make and issue its bonds and secure payment of the same by mortgages and pledges of its property, or any part thereof, for all purposes authorized by law, to make and establish … 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

McGrail v. Secretary of Health and Human Services

United States Court of Federal Claims · May 3, 2021

He began by explaining how the two arms of the immune system—humeral and cellular immunity—operate during an adaptive immune response. First Kedl Rep. at 4–5. According to Dr. … Kedl concluded that: activation of adaptive immunity in less than 3 days requires the existence of immune memory, [ ] immune-mediated tissue disruption within this timeframe

Halverson v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 2, 2020

As explained fully and in detail below, petitioner has established that the high-dose flu vaccine received by Mrs. … Murphy stated that the influenza A vaccine “excites a strong immune reaction as it is designed to do, with spillover effects on many biological systems and functions that can be clearly demonstrated on laboratory testing.

Laird v. United States

16 Cl. Ct. 441 · United States Court of Claims · Mar 16, 1989

On appeal, the husband had argued that the trial court erred in establishing the property division because the trial court failed to consider the tax consequences of the proposed stock transfer in light of the Davis case. … The purpose of this amendment was clearly to avoid the tax consequences of United States v.

Amergen Energy Co. v. United States

113 Fed. Cl. 52 · United States Court of Federal Claims · Oct 8, 2013

One fund is a “qualified” fund, the other is a “non-qualified” fund. 7 For TMI-1, at the time of purchase the qualified fund was valued at $132,934,830 and the non-qualified fund was valued at $168,667,515. Id. … One fund is a qualified fund, the other is a non-qualified fund.

Sageman v. United States

82 Fed. Cl. 367 · United States Court of Federal Claims · Jun 27, 2008

In none of these instances does plaintiff point to any specific violation of the law or establish that this court has jurisdiction. … Even reading plaintiffs complaint as liberally as possible, plaintiff has failed to establish jurisdiction in this court.

GOMEZ-BELTRAN

26 I. & N. Dec. 765 · Board of Immigration Appeals · Jul 1, 2016

The respondent’s attorney then asked if he had “any other arrests or convictions anywhere in the world,” to which the respondent clearly answered, “No, sir.” … To qualify for cancellation of removal under section 240A(b)(1) of the Act, the respondent must establish, among other things, that he has been a person of 2 We note that the question on the cancellation application regarding

Effect of 18 U.S.C. § 600 on Proposal for Hiring Census Enumerators

Department of Justice Office of Legal Counsel · Feb 28, 1980

Since granting benefits in return for past support was a widespread, well-established practice, and since the language of § 600 clearly stops short of prohibiting that act, we think Congress could not have intended to prohibit … If § 600 is interpreted in this way, the program outlined in the proposed memoranda is clearly consistent with it.

M. & D. Miller, Inc. v. United States

28 Cust. Ct. 195 · United States Customs Court · Apr 29, 1952

This witness clearly has shown that he has no understanding of either the common' or commercial meaning of the term “Rockingham ware.” … Therefore, as for the merchandise under consideration herein, the only two witnesses testifying positively that exhibits 1 and 2 were not Rockingham ware were not qualified as commercial witnesses.

Mark Dunning Industries, Inc. v. United States

60 Fed. Cl. 687 · United States Court of Federal Claims · May 27, 2004

Accordingly, this Court finds that plaintiff has established prejudice. III. … SBA stated that “[t]o the extent MDI’s appeal focuses on whether Si-Nor met the 35 percent employee HUBZone residency requirement at the time of its bid, that information was not considered by the AA/HUB because it was clearly

Bond Street, Ltd. v. United States

521 F. Supp. 2d 1377 · United States Court of International Trade · Oct 25, 2007

Indeed, this Court has interpreted the statutory time limits established for judicial review in a similar fashion. … Although the action before the court does not involve a publication requirement, section 1516a(a)(2)(A)(ii), much like the statutes discussed above, clearly indicates a specific triggering event to commence the 30-day period