Case law

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.

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

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.

Feichtinger v. Commissioner

80 T.C. 239 · United States Tax Court · Jan 20, 1983

We could then leave to respondent the task of filling in, with amendments to the regulations, appropriate language more clearly dealing with the problem we face here. Compare BBS Associates, Inc. v. … "Conceivably an attempt might be made to secure uniform application of the minimum funding standards by authorizing the Secretary of the Treasury or some other authority to establish the specific actuarial assumptions and

Ethical Issues Raised by Assistant United States Attorneys' Representation of Judges

Department of Justice Office of Legal Counsel · Nov 2, 1981

Such cases will, we assume, be defended on the ground of absolute judicial immunity. Others, like Mr. … The ABA Committee had some difficulty answering the question, noting that there was “no clearly controlling provision” in the Code of Professional Responsibility (CPR) and “no reference” in the Code of Judicial Conduct that

Boeing Co. v. United States

480 F.2d 854 · United States Court of Claims · Jun 20, 1973

There was, in addition, some confusion and lack of uniformity in the handling of such tax item even within the Government establishment. … This savings to the Government for this sample year alone, says plaintiff, fully qualifies plaintiff for the “comparable results” exemption.

Common Ground Healthcare Cooperative v. United States

United States Court of Federal Claims · Apr 17, 2018

In conjunction with these reforms, the Act provided for the establishment of an American Health Benefit Exchange (“exchange”) in each state by January 1, 2014, to facilitate the purchase of “qualified health plans” by individuals … Adequacy In addition to establishing numerosity, commonality, and typicality, a putative class representative must establish that it will “fairly and adequately protect the interests of the class.”

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.

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

Pistorino & Co. v. United States

82 Cust. Ct. 168 · United States Customs Court · Apr 20, 1979

Furthermore, it is well established in customs law *176 that the common meaning of a term used in the tariff laws is a question of law to be determined by the court. See Borneo Sumatra Trading Co., Inc. v. … Some of the testimony *181 of tbe defendant’s witness is clearly contradictory of existing law.

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

Law v. United States

26 Cl. Ct. 382 · United States Court of Claims · Jun 30, 1992

But this argument must fail because long-established precedent provides, in effect, that in situations such as this, the actions of the Secretary of Transportation, as head of the pertinent executive agency, qualify as the … Rather, to establish a waiver of sovereign immunity for a suit for monetary damages, the individual must be able to point to a constitutional provision, statute, or regulation that "in itself ... can fairly be interpreted

Sabo v. United States

127 Fed. Cl. 606 · United States Court of Federal Claims · Jul 26, 2016

Cir. 1983) (“Although the EAJA lifts the bar of sovereign immunity for award of fees in suits brought by litigants qualifying under the statute, it does so only to the extent explicitly and unequivocally provided.”); id. … Because defendant has not suggested any other grounds for establishing that the military’s failure to apply VASRD § 4.129 to qualifying service members was substantially justified, it fails to meet its burden.

Albert Mark Fonda

United States Tax Court · Jun 5, 2025

In petitioner’s words, this supposed rescission of contract “established my natural birthright and declared myself as the beneficiary, not the trustee for the STATE-created contracts or trusts established … Gross income likewise includes distributions from a qualified retirement plan. See §§ 61, 72(a)(1), 408(d)(1).

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.

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.

Raytheon Company v. United States

United States Court of Federal Claims · Jun 30, 2022

[and] supplier information” which “identif[ies] Raytheon qualified or approved sources for qualified Patriot parts [and] is ‘technical data’”). … “[P]rocess sheets” are clearly technical in nature.

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

Exxon Corp. v. United States

45 Fed. Cl. 581 · United States Court of Federal Claims · Dec 2, 1999

Panhandle clearly demonstrates that such a distinction is without precedent. … As a consequence, the Additional Gas clause clearly established a mechanism by which Exxon could achieve a prohibited “increase in the price of the contract to the highest price paid to a producer for natural gas in the area

Military Leaves of Absence

12 Pa. D. & C.2d 413 · Pennsylvania Department of Justice · Sep 5, 1957

It is well established that a word or group of words may be given different interpretations in different statutes. … The board should establish a standard period, for example, one year.