Case law

Columbia Iron & Metal Co. v. Commissioner

61 T.C. 5 · United States Tax Court · Oct 2, 1973

At all times relevant, contributions to each of the three organizations qualified for charitable deductions under section 170 of the Internal Revenue Code of 1954. 1 In its return for 1969, the petitioner claimed deductions … Moreover, neither the statute nor the regulations clearly make the submission of the resolution and written statement a sine qua non for the deduction.

Contracting Consulting Engineering LLC v. United States

103 Fed. Cl. 706 · United States Court of Federal Claims · Mar 12, 2012

necessary to demonstrate that their proposed PM and DPM had the required number of years of experience in each qualifying position. … Consequently, the qualified labor pool necessarily is limited, increasing the value of plaintiffs employees.

Gilham v. United States

United States Court of Federal Claims · Jan 23, 2023

The waiver of sovereign immunity “cannot be implied but must be unequivocally expressed.” … The Federal Circuit applied that standard to find that the underlying statute at issue in Inter-Tribal Council was money- mandating because it “clearly establishes fiduciary obligations of the Government in the management

Perez v. United States

37 Fed. Cl. 764 · United States Court of Federal Claims · May 5, 1997

The jurisdiction of this court to entertain claims against the government and grant relief is limited by the extent the United States has waived its sovereign immunity. United States v. … The court notes that the statute could easily have been worded more clearly by inserting the phrase "at the time of retirement” immediately after "reserve officer” in the preamble.

S.S. Trade Asso. v. Commissioner

81 T.C. 303 · United States Tax Court · Sep 13, 1983

During the years at issue, petitioner was exempt from income tax as an organization qualified under section 501(c)(6). … Petitioner clearly sells a service for which it receives a substantial sum of money.

Conway v. United States

50 Fed. Cl. 273 · United States Court of Federal Claims · Aug 22, 2001

Clearly, some inquiry on his part was in order given that the amount of tax benefit he claimed — $24,246—was almost twice his $12,500 investment in the partnership. 6 Indeed, any reasonable person concerned with compliance … Clearly, it is not: the risks attendant to litigation — and the reason for pursuing a compromise in the first instance — were significantly altered in the Commissioner’s favor by that decision.

Lamona Dodd, Parent of S.S., a Minor v. Secretary of Health and Human Services

114 Fed. Cl. 43 · United States Court of Federal Claims · Dec 19, 2013

Factual History5 Lamona Dodd’s son S.S. was healthy at birth, suffered common childhood ailments and received normal childhood immunizations. Dec. at 4-5. … A post-hearing briefing schedule was established.

Globe Mortg. Co. v. Commissioner

14 T.C. 192 · United States Tax Court · Feb 14, 1950

The real question at issue, then, is whether the indebtedness qualifies as borrowed invested capital within the intent of the statute and regulations. Player Realty Co., 9 T. … The facts of that case are clearly distinguishable from the facts in this case.

Moehl v. United States

34 Fed. Cl. 682 · United States Court of Federal Claims · Jan 19, 1996

The administrative record does not establish with precision the date on which reenlistment was denied. … To rebut that presumption, plaintiff is required to establish through “cogent and clearly convincing evidence” that the decision of the Deputy AFRB was arbitrary and capricious, unsupported by substantial evidence, or contrary

Skaradowski v. United States

471 F.2d 627 · United States Court of Claims · Jan 18, 1973

There are no other issues in this case. *495 Plaintiff was clearly on active duty during the connective period 1-5 July 1966. … two periods of acknowledged active duty which establishes the “more than 30 days” requirement of 10 U.S.C. § 1201 .

Nelson v. Commissioner

30 T.C. 1151 · United States Tax Court · Aug 21, 1958

Petitioners returned to the United States on March 13, 1953, and established residence near Pasco, Washington. … The record fails to establish that they were bona fide residents of a foreign country or countries for a period which included an entire taxable year.

Bolker v. Commissioner

81 T.C. 782 · United States Tax Court · Oct 20, 1983

Nonetheless, having considered the factors established by the Supreme Court in Court Holding and Cumberland, we conclude that in substance as well as form, the exchange was made by Joseph. … Thus, the evidence clearly establishes, and we find, that in substance the transaction with SCS was negotiated by petitioner and not by Crosby.

Investors Diversified Services, Inc. v. United States

575 F.2d 843 · United States Court of Claims · Apr 19, 1978

Something more directly establishing the required nexus must exist, cf. Phipps v. United States, 188 Ct. … Other revenue rulings clearly apply section 265(2) irrespective of the long or short-term nature of the borrowing. See, e.g., Rev. Rul. 67-260, 1967-2 Cum. Bull. 132.

Holmes v. Brown

10 Vet. App. 38 · United States Court of Appeals for Veterans Claims · Jan 14, 1997

Derwinski, 2 Vet.App. 21 (1991) (before applying for benefits, a person must demonstrate, by preponderance of evidence, qualifying service and character of discharge); cf. Tulingan v. … The Court reviews BVA factfinding under a “clearly erroneous” standard; “if there is a ‘plausible’ basis in the record for the factual determinations of the BVA, ... [the Court] cannot overturn them.” Gilbert v.

Glass v. Commissioner

76 T.C. 949 · United States Tax Court · Jun 8, 1981

Prior to 1975, it was well-established law that the recipient of a lease bonus under an oil and gas lease could compute depletion on the basis of either the cost or the percentage method. See, e.g., Herring v. … Clearly, therefore, oil and gas lease bonuses fall within the general prohibition of this rule. We conclude that none of petitioners’ lease bonuses qualify for the percentage depletion deduction.

United States v. Rockwell Automation Inc.

462 F. Supp. 2d 1243 · United States Court of International Trade · Oct 18, 2006

To qualify for the automatic bypass system, importers must first submit entry summaries to Customs. … Therefore, 19 C.F.R. § 177.8(a)(2) clearly extends to Rockwell’s conduct at issue here.

Exum v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 8, 2025

Oloruntoba, or any other qualified hepatologist, is memorialized to have offered this diagnosis. … Gish was certainly qualified to offer an opinion in this case as a general matter, given his expertise in hepatology.

Pierson v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 3, 2022

Rickman observed that petitioner “clearly [had] back pain which [was] somewhat intractable…although [he] [did] not see[] evidence of any more immediate or acute pathology.” (Id.) … This is most clearly demonstrated in the case of Campylobacter jejuni. (Tr. at 170; Nakos et al., supra, Ex. 40, p. 1; Burns, supra, Ex. D, Tab. 1, p. 4.)

United States v. F. W. Woolworth Co.

28 C.C.P.A. 196 · Court of Customs and Patent Appeals · Oct 28, 1940

It is contended by the importer that the overwhelming weight of the evidence clearly supports the finding of the court below to the effect that the chief use of the class of merchandise'which is at bar was other than that … I object, I don’t think the witness is qualified. Mr. Sharretts. He testified as to Manhattan. Judge Sullivan. He can only say yes or no.

Godfrey Food Co. v. Commissioner

18 T.C. 1083 · United States Tax Court · Sep 24, 1952

The losses attributable to Coonan’s mismanagement and thefts cannot be considered here as qualifying factors because they were not relied upon in petitioner’s claims for relief and the facts pertaining thereto were not presented … (a) General Rule. — In any case in which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would