Case law

Pat Huval Restaurant & Oyster Bar, Inc. v. United States

547 F. Supp. 2d 1352 · United States Court of International Trade · Mar 3, 2008

Furthermore, we are aware of no binding precedent establishing an exception under which statutes of limitations would not apply to the claims that Plaintiffs have raised. … Allain, 478 U.S. 265 (1986) (abrogation of state sovereign immunity where plaintiffs allege discrimination); Zenith, 401 U.S. 321 (antitrust); Hanover Shoe, Inc. v. United Shoe Mach.

Rye v. United States

25 Cl. Ct. 592 · United States Court of Claims · Mar 30, 1992

For the reasons which follow, the court holds that the 1980 Revision Act amendments to § 453 do not alter that established rule. … should qualify as an installment sale for income tax purposes.

Best Foods, Inc. v. United States

39 Cust. Ct. 305 · United States Customs Court · Dec 18, 1957

Production is limited, under a program established by congressional authority. … To reduce in extent or degree; to moderate; qualify; lower; as, to modify heat, pain, punishment. * * * 4.

PSB Holdings, Inc. v. Comm'r

129 T.C. 131 · United States Tax Court · Nov 1, 2007

Under section 265(b)(3)(A), a “qualified tax-exempt obligation” acquired after August 7, 1986, is treated for purposes of sections 265(b)(2) and 291(e)(1)(B) as if it were acquired on August 7, 1986; thus, qualified tax-exempt … The parties agree that the tax-exempt obligations owned by Investments are “qualified tax-exempt obligations”.

GUTNICK

13 I. & N. Dec. 412 · Board of Immigration Appeals · Jul 1, 1969

The test in Nason clearly reveals that the instant case does not involve a single scheme. Sawkow v. … Here the time interval and other factors clearly establish there is no connection between ;he two crimes. Chtown Din Khan v. Barber, 253 F.2d 547 (9 Cir., 1958), cert.

G. v. Secretary of Health and Human Services

United States Court of Federal Claims · May 3, 2022

We know that immune cells and the chemicals they secrete can cross the epithelial barrier into the brain. … It is well-established that this statute is to be applied objectively.

Publix Supermarkets, Inc. v. United States

26 Cl. Ct. 161 · United States Court of Claims · Apr 28, 1992

The defendant argues, that based on the facts presented at trial, the plaintiff has failed to establish entitlement to the investment tax credit. … The Hill literature clearly states that the supermarket conditions should not be above 75 degrees F.

Geo. S. Bush & Co. v. United States

32 Cust. Ct. 316 · United States Customs Court · Jun 3, 1954

We are of opinion that factually it has been here established that the involved castings, although unfinished in their imported condition, are, nevertheless, dedicated for use, when completed, as parts of machines. … The issue as posed by these established facts, and the respective contentions of the parties, is whether an unfinished part of a machine, which has been so far processed as to be useful only in the machine for which it has

Intersport Fashions West, Inc. v. United States

84 Fed. Cl. 454 · United States Court of Federal Claims · Oct 29, 2008

The Tucker Act provides the waiver of sovereign immunity necessary to sue the United States for money damages, but the plaintiff must establish an independent substantive right to money damages from the United States, that … In Howell , the inadequacy of the documents was clearly more glaring than any inadequacy in this ease but was still not found sufficient to render the assessment in that case invalid.

Esco Manufacturing Co. v. United States

530 F.2d 949 · Court of Customs and Patent Appeals · Feb 26, 1976

Appellee’s witness Lehmann, whom the record shows to be singularly qualified to speak on the subject, testified that, in the lighting industry, there is an article of commerce known as a “Christmas-tree lamp,” and *74 that … Leh-mann’s testimony clearly supports the conclusion of the Customs Court that the “larger Christmas-tree lamps” referred to in the 1939 Tariff Commission report were C-9 lamps.

Thomas Stevenson , Jr. v. Denis McDonough

United States Court of Appeals for Veterans Claims · Oct 4, 2022

We also 1 Section 1151 provides compensation for qualifying additional disability or qualifying death caused by VA hospital care, surgical or medical treatment, examination, training and rehabilitation … Having established the ordinary meaning of "additional" applies in section 1151, the Court moves on to consider the meaning of "disability."

Russ Berrie & Co., Inc. v. United States

57 F. Supp. 2d 1184 · United States Court of International Trade · Jul 13, 1999

This use is clearly indicated by Christmas scenes or symbols depicted in the candle design. … Supp. at 889, the Court established several factors for consideration in complex scope inquires that are codified in 19 C.F.R. § 353.29(i)(2) (1997).

Arter v. United States

United States Court of Federal Claims · Dec 4, 2025

the following year.”); [ECF 28] at 5 (“What Defendant failed to acknowledge and discuss with this Court is [that] section (b)(1) of [§] 5307 [] clearly states that Mr. … Absent a clearly expressed legislative intention to the contrary, that language must ordinarily be regarded as conclusive.”).

Figueiredo v. Commissioner

54 T.C. 1508 · United States Tax Court · Jul 16, 1970

The trial was handled pro se and petitioners’ position has not been clearly articulated. … (a) In general. ⅜ * ⅜ any person required to file a return of information with respect to income, shall keep such permanent books of account or records, including inventories, as are sufficient to establish the amount of

Fairchild Industries, Inc. v. United States

30 Fed. Cl. 839 · United States Court of Federal Claims · Mar 25, 1994

The T-46A contract was a fixed-price incentive contract, which established a target cost and a target price. … include— (1) qualified research conducted outside the United States, (2) qualified research in the social sciences or the humanities, and (3) qualified research to the extent funded by any grant, contract, or otherwise by

Gregory Lumber Co. v. United States

9 Cl. Ct. 503 · United States Court of Claims · Jan 31, 1986

In such case, judicial review is strictly limited to the record established before the administrative board. See, e.g., United States v. … In interpreting this latter provision, the Federal Circuit has held that: “After the moving party has clearly established its case, the duty to go forward shifts to the party opposing the motion to produce evidence that places

Hodge v. United States

209 Ct. Cl. 87 · United States Court of Claims · Feb 18, 1976

Consequently, the administrative hearing process was clearly not fatally flawed by any actions on the part of the Hearing Officer. Grover v. United States, supra; Haynes v. United States, supra. … Finally, no irregularities respecting interviews have been established. 55.

Ortmayer v. Commissioner

28 T.C. 64 · United States Tax Court · Apr 17, 1957

Our findings of fact demonstrate, to the contrary, that a binding debtor-creditor relationship was intended and established when the funds were loaned and the notes executed and delivered. … That the excess so canceled (which cancellation was clearly not intended as a gift, cf. Commissioner v. Jacobson, 336 U.

W-G-R

26 I. & N. Dec. 208 · Board of Immigration Appeals · Jul 1, 2014

In fact, for decades we have recognized particular social groups that are clearly not ocularly visible. … Therefore, at that time he would clearly have been considered a former member of the national police.

Whitehouse Hotel L.P. v. Comm'r

131 T.C. 112 · United States Tax Court · Oct 30, 2008

“A qualified conservation contribution is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.” Sec. 1.170A-14(a), Income Tax Regs. … To satisfy the second requirement, petitioner must establish the fact that, in addition to obtaining a qualified appraisal, it made a good faith investigation of the value of the servitude.