Case law

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.

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

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

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

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.

MARTINEZ ESPINOZA

25 I. & N. Dec. 118 · Board of Immigration Appeals · Jul 1, 2009

Viewed in this light, section 212(h) neither categorically excludes nor clearly encompasses all drug paraphernalia offenses. … To qualify for such a waiver, the respondent must prove that the conduct that makes him inadmissible “relates to a single offense of simple possession of 30 grams or less of marijuana.”

Hanford v. United States

63 Fed. Cl. 111 · United States Court of Federal Claims · Nov 23, 2004

necessary to establish a taking under the Fifth Amendment. … The term “extraordinary,” as construed by the courts, clearly excludes plaintiffs delay claim.

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.

Flynn v. Brown

6 Vet. App. 500 · United States Court of Appeals for Veterans Claims · Jun 3, 1994

Therefore, appellant’s hypertension could qualify for service connection if it were “proximately due to or the result of’ his service-connected diabetes. … Service connection will be established for diabetes mellitus effective June 10, 1974.

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."

GALT AUTOMOTIVE WAREHOUSE, INC v. United States

United States Court of Federal Claims · Oct 28, 2025

The United States claims that this language clearly establishes that the Kelly property abuts Main Street. (Id.). … Even still, the Court was unable to clearly identify the silos.

Robert Thomas Quick v. The United States

428 F.2d 1294 · United States Court of Claims · Jul 15, 1970

Quick does not claim to qualify regardless of the characterization of his demotion. … He reasons that “to withhold all knowledge of a major reduction in compensation of $1,645 per annum until [he] had been officially transferred to the new position, and had reported for duty, clearly constituted deception

Suburban Transp. System v. Commissioner

14 T.C. 823 · United States Tax Court · May 15, 1950

We said in our opinion: We think the evidence before us clearly proves that “during * * * the base period” petitioner “changed the character” of its business. … of income, in 1938 and 1939 as its old established routes.

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.”).

Yarlott v. Comm'r

78 T.C. 585 · United States Tax Court · Apr 12, 1982

Yarlott, Jr., during the years in issue qualify for exclusion from gross income pursuant to section 117,1.R.C. 1954. FINDINGS OF FACT Some of the facts have been stipulated and are so found. … Circuit precedent as established by Leathers v.

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

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.

Partners In Charity Inc. v. Commissioner

141 T.C. No. 2 · United States Tax Court · Aug 26, 2013

Partners In Charity, Inc. intends to have a community-based Board of Directors once it established a track record and can attract qualified community-based individuals to serve. … The revenue procedure’s first requirement is that-- [t]he organization establishes for each project that (a) at least 75 percent of the units are occupied by residents that qualify as low- income

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.

Shader Contractors, Inc. And Citizens National Bank of Orlando, Assignee v. United States

276 F.2d 1 · United States Court of Claims · Apr 6, 1960

Moreover, we must assume that any such risk of loss was considered by the parties, and that the accepted contract price bid reflected a satisfactory resolution of the risk. 7 The instant case is clearly distinguishable from … But since the measure of the quantities in the contract is the needs of the defendant, we fail to see how further qualifying a qualified estimate can alter the clear meaning of the contract language.

Achiro v. Commissioner

77 T.C. 881 · United States Tax Court · Oct 19, 1981

In so doing, respondent stated: "These allocations are made to you [Tahoe City Disposal] from A & R Enterprises, Inc., in order to clearly reflect your income and A & R Enterprises, Inc. income.” … from the factual bases and rationale necessary to establish that sections 482, 269, 61, and 414(b) do not apply to the present situation.