Case law

RP1 Fuel Cell, LLC v. United States

120 Fed. Cl. 288 · United States Court of Federal Claims · Mar 31, 2015

to a particular process within an establishment.’” … In addition, the conversion equipment may be treated as an integral part of the qualified facility, even if under different ownership or at a different site, if it is established that the conversion equipment

Metzger ex rel. Metzger v. Secretary of the Department of Health & Human Services

22 Cl. Ct. 123 · United States Court of Claims · Nov 19, 1990

They seek compensation under The National Vaccine Injury Compensation Program, as established by The National Childhood Vaccine Injury Act of 1986, Pub.L. No. 99-660, Tit. … The Vaccine Act was amended again recently by the Vaccine and Immunization Amendments of 1990, Pub.L. No. 101-502 (1990), although none of those amendments are pertinent to the case currently before the court. .

Walbach v. United States

93 Ct. Cl. 494 · United States Court of Claims · Apr 7, 1941

Since the foregoing act clearly establishes plaintiff’s status after August 13, 1940, giving him full credit after that date for his service in the Academy, the scope of this inquiry is limited to the period prior to August … It was, however, necessary for him to obtain a nomination for appointment, the permission of the War Department to take the qualifying physical examination, and to again take the prescribed, oath of office as a cadet. ■ And

Cheney Bros. v. United States

12 Ct. Cust. 195 · Court of Customs and Patent Appeals · Apr 21, 1924

The testimony in the case and the reports of the local appraiser clearly establish that the merchandise consists of industrial designs in pencil and water colors; as explained by the local appraiser, "the outlines of the … The testimony establishes, we think, that the designs were made by artists; that they are the conception of the artists who made them and that they are originals.

Moreno v. Secretary of the Department of Health & Human Services

65 Fed. Cl. 13 · United States Court of Federal Claims · Apr 27, 2005

Tingle, et al, Randomised Double-Blind Placebo-Controlled Study On Adverse Effects of Rubella Immunization In Seronegative Women, 349 The Lancet 1277 (May 3,1997)). … Moreno’s own condition was sufficiently serious to qualify as a basis for compensation under the Vaccine Act. Id. at *15.

Albert Mark Fonda

United States Tax Court · Jun 23, 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).

Week v. Commissioner

26 B.T.A. 340 · United States Board of Tax Appeals · Jun 9, 1932

He had never examined the particular site and stated that he did not consider himself qualified to value a water-power site. … Clearly, his testimony is of little or no value and is contradicted by that of the respondent’s witnesses.

Faltesek v. Commissioner

92 T.C. 1204 · United States Tax Court · Jun 6, 1989

(a) Elections of a qualified individual — (1) In general. … * * We hold that the regulations before us, section 1.911-7(a)(2), Income Tax Regs., are valid, whether regarded merely as interpretative or as legislative in character, notwithstanding that, in our view, they are quite clearly

Pierce v. Commissioner

22 T.C. 493 · United States Tax Court · Jun 8, 1954

C. 959 , I conclude that those cases are distinguishable, clearly, from this case, and, also, I find almost nothing to distinguish the facts here from those in Michael Downs, 7 T. C. 1053 . … this Court in the Johnson case and of the Court of Appeals for the Ninth Circuit in the Downs case to the facts here, I would conclude that the petitioner was not a bona fide resident of Iceland and, therefore, does not qualify

Libas, Ltd. v. United States

283 F. Supp. 2d 1327 · United States Court of International Trade · Aug 13, 2003

The Supreme Court in Pierce held that “. . . the exception for ‘limited availability of qualified attorneys for the proceedings involved’ must refer to attorneys ‘qualified for the proceedings’ in some specialized sense … Since we have no information that establishes any of these employees as members of the bar, they do not fall within the parameters of the $75 minimum. Bonanza, 11 CIT at 444.

Pacific Far East Line, Inc. v. United States

513 F.2d 1355 · United States Court of Claims · Mar 19, 1975

The property in question here was clearly “acquired” by plaintiff after December 31, 1961, pursuant to section 48 (b) (2). … The Certificates of Delivery establish beyond a doubt that the ships were “reduced to [taxpayer’s] physical possession, or control” in 1962. See Treas. Reg. 1.48-2(b) (6).

David R. Gagne v. Robert A. McDonald

27 Vet. App. 397 · United States Court of Appeals for Veterans Claims · Oct 19, 2015

At oral argument, counsel for the appellant stated that he is not seeking to qualify this event as a stressor for purposes of establishing service connection for PTSD, and this event's qualification as a stressor is therefore … The Secretary is unable to establish that further efforts to obtain verification of the appellant's alleged stressors would be "futile." Id.

Bache v. United States

28 C.C.P.A. 166 · Court of Customs and Patent Appeals · Jul 1, 1940

in his affidavit form “a substantial proportion of my company’s business,” he, the witness Sobel, was not qualified to testify as to the foreign value of merchandise such as is here involved. … The statements were made under the heading Usual Wholesale Quantity, and clearly refer to sales which the special agent regarded as being made in such quantity.

Akers v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 12, 2021

Kinsbourne’s first report, A.A.’s condition resembled the child’s condition in Kottenstette, over time, A.A.’s condition became more clearly defined. … ” of the vaccinee’s immune response.

Smith v. United States

139 F. Supp. 305 · United States Court of Claims · Jan 31, 1956

Westinghouse Miller, died on January 22, 1950, and the plaintiffs duly qualified as executors under her will. On October 1, 1923, the decedent as grantor and her then husband, H. … The defendant relies on rules of transfer established by Burnet v. Guggenheim, 288 U.S. 280 , 53 S.Ct. 369 , 77 L.Ed. 748 , and Estate of Sanford v.

Norma Van Valkenburg v. Eric K. Shinseki

23 Vet. App. 113 · United States Court of Appeals for Veterans Claims · Jul 24, 2009

Van Valkenburg's claim was initially denied by a regional office on the basis that although her husband died in a VA hospital, his death was not service connected and thus, she did not qualify for DIC benefits under 38 U.S.C … It is in this context that we accept the Secretary's representation that any claim, sufficient to reflect an intent to apply for survivor's benefits, that is filed with SSA will suffice to establish the effective date for

Cass v. Commissioner

86 T.C. 1275 · United States Tax Court · Jun 23, 1986

This increased cost is clearly attributable to the exigencies of business. … Of this amount, the parties agree that $173 is allowable, as it was clearly for food consumed by petitioner while on the campus of Cal Tech.

LAM

18 I. & N. Dec. 15 · Board of Immigration Appeals · Jul 1, 1981

for asylum under the Refugee Act of 1980 if he establishes that he is a "refugee'? … See also 8 C.F.R. 208.14 (effective June 1, 1980). 20  Interim Decision #2857 able that in another case, the evidence may clearly

Frederick C. Gazelle v. Robert A. McDonald

27 Vet. App. 461 · United States Court of Appeals for Veterans Claims · Feb 2, 2016

Subsections 1114(k) through (t) establish additional rates of compensation based on specific circumstances. 38 U.S.C. § 1114(k)-(t). … Thus, there are two criteria a veteran must satisfy to qualify for this benefit: The first criterion requires that the veteran have a service-connected disability rated as total; multiple disabilities may not be combined

Cameron Lanning Cormack v. United States

122 Fed. Cl. 691 · United States Court of Federal Claims · Aug 26, 2015

A Claim Pursuant to 28 U.S.C. § 1498(a) Pursuant to 28 U.S.C. § 1498, the United States has waived sovereign immunity and granted this court exclusive jurisdiction to adjudicate patent infringement claims against … The government has waived sovereign immunity only for the compulsory taking of a non-exclusive patent license, and the government’s liability under 28 U.S.C. § 1498 diverges from private liability under 35 U.S.C. § 271: