Case law

O'Brien v. Commissioner

46 T.C. 583 · United States Tax Court · Aug 10, 1966

He has established adequate cash reserves so as to maintain the value of the trust corpus as certain trust assets depreciate in value. … Darling, 43 T.C. 520 (1965), which we believe is clearly distinguishable on its facts. A close reading of the Darling case shows that any similarity between it and the instant case is superficial.

U.S. Industrial Products Corp. v. United States

60 Cust. Ct. 618 · United States Customs Court · Jun 17, 1968

Yes, but in D-Mark, not in US $; calculated in D-Mark, charged in US $; the main thing here is whether just the costs are clearly evident, and that is what they are. 11. … The principles involved are well established.

Sherwin v. United States

42 Fed. Cl. 672 · United States Court of Federal Claims · Jan 13, 1999

The individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. *675 United States v. Testan, 424 U.S. at 398 , 96 S.Ct. 948 . … The term must in the law clearly shows that this is not an “optional remedjf’ but a necessary foray in order for all administrative channels to be followed before asking the appropriate Court of Law to force compliance by

Aguilar v. United States

36 Fed. Cl. 560 · United States Court of Federal Claims · Oct 7, 1996

The FLSA, however, does not clearly define what types of activity qualify as work under the statute. … Plaintiffs and defendant debate whether or not the work performed by the agents qualifies as de minimis. This argument is irrelevant.

Morris v. Secretary of Health and Human Services

United States Court of Federal Claims · May 25, 2016

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … establish.

Miles v. United States

567 F.2d 979 · Court of Customs and Patent Appeals · Jan 5, 1978

Clearly, the operations in the present case compare in neither kind nor degree with those in Dillingham. … Second, the value of the Z-beams must be established in accordance with headnote 3 of schedule 8, part 1, subpart B.

Deseret Management Corp. v. United States

76 Fed. Cl. 88 · United States Court of Federal Claims · Mar 29, 2007

Those communications qualify as attorney-client communications as required by PG & E I. … Similarly, after citing the same language, the United States District Court for the Eastern District of Pennsylvania stated that “a broad assertion of harm is [therefore] clearly not enough.

Cupp v. Commissioner

65 T.C. 68 · United States Tax Court · Oct 14, 1975

The Secretary of Treasury, et al., 5 an unreported case (W.D.Pa. 1973, 34 AFTR 2d 74-5302, 74-2 USTC par. 9610 ), the court dismissed the plaintiffs action which attempted to establish the unconstitutionality of the graduated … Clearly there was no violation of the “due process” clause of the fifth amendment by respondent.

General Tire & Rubber Co. v. Commissioner

29 T.C. 975 · United States Tax Court · Feb 27, 1958

The taxpayer seeks to qualify for relief under section 721 (a) (2) (C) on the basis of a class of income resulting from conducting research and development of tangible property during the period 1981 to 1940. … It was the first product which met the specifications of end users, established in 1932 and 1933.

James A. Nohr v. Robert A. McDonald

27 Vet. App. 124 · United States Court of Appeals for Veterans Claims · Oct 30, 2014

Nohr's claim, finding that the presumption of sound condition applied, but that the evidence clearly and unmistakably established that his dysthymic disorder preexisted and was not aggravated in service. … Nohr did not dispute the Board's determination that the evidence clearly and unmistakably established that his dysthymic disorder preexisted service.

Omaha Aircraft Leasing Co. v. Commissioner

74 T.C. 251 · United States Tax Court · May 13, 1980

In 1972 and 1973, certain changes were made with respect to the loans outstanding to the sister corporations: (1) Petitioner established a due date of December 31,1982; (2) petitioner raised the interest rate from 9 percent … There is no dispute between the parties that petitioner qualifies as a personal holding company under section 542(a).

PECZKOWSKI

11 I. & N. Dec. 635 · Board of Immigration Appeals · Jul 1, 1966

in. the United States before the ineligible relative can 'qualify for waiver. … In this case it is clearly established that (1) appellant is ineligible for a visa under section 212(a) (9) of the Immigration and Nationality Act, and he has applied for waiver. under section 212(h) of the Act; (2) his spouse

Gonzales Ex Rel. Gonzales v. United States

115 Fed. Cl. 779 · United States Court of Federal Claims · Apr 30, 2014

The court finds that the McLaren F1 was designed for public road use and qualifies as an automobile under the statute. … Plaintiff avers that its own ignorance of the law was reasonable because the IRS did not clearly explain the pertinent tax rules.

Merrill Lynch & Co. v. Comm'r

120 T.C. 12 · United States Tax Court · Jan 15, 2003

Because the record clearly established that the redemption of the taxpayer’s stock was part of an overall plan to terminate his entire interest in his closely held corporation, this Court held that the redemption was either … Clearly petitioners’ decision to donate the preferred stock has not been shown to be in any way fixed or binding.”).

Deluxe Check Printers, Inc. v. United States

5 Cl. Ct. 498 · United States Court of Claims · Jul 13, 1984

Defendant subsequently submitted a letter to plaintiff on April 13, 1984, in which it advised that no evidence was found indicating that a legislative file had been established with respect to the adoption or amendment of … In view of the foregoing, plaintiff’s perception of the true issue in this case is clearly misplaced.

BGH Edelstahl Siegen GmbH v. United States

2023 CIT 71 · United States Court of International Trade · May 9, 2023

Additionally, the court held that Commerce had properly initiated and developed its CVD investigation and that BGH failed to establish ex parte communications had occurred in the CVD investigation or that the record was … It only means that the industry qualified under the criteria.

Estate of Rockefeller v. Commissioner

83 T.C. 368 · United States Tax Court · Sep 24, 1984

These provisions clearly would allow all of the ordinary and necessary expenses paid by Mr. Rockefeller in carrying on the work of the Office of Vice President. Frank v. … In these cases, the Court allowed deductions for job-counseling agency fees incurred by employees in seeking work in their established fields of employment.

In re the Fee Agreement of Cox

10 Vet. App. 361 · United States Court of Appeals for Veterans Claims · Aug 7, 1997

Indeed, the Court’s enabling legislation quite clearly contemplates the Court’s issuance of writs. … Section 5904(d) is clearly such a law.

Lincoln Electric Co. v. Commissioner

17 T.C. 1600 · United States Tax Court · Mar 26, 1952

Petitioner has properly assumed the burden of establishing the fact of reasonableness. … The record clearly establishes that petitioner’s incentive system materially contributed to increased productivity, enhanced earnings, reduced selling prices, avoided labor strife and work stoppages, and developed and retained

Central Products Co. v. United States

20 Ct. Int'l Trade 862 · United States Court of International Trade · Jul 22, 1996

Because the merchandise has a modulus of elasticity of greater than 100,000 psi, it qualifies as “rigid” under this standard. Long Decl. at ¶ 8. … The report concludes *869 that “[t]o assure that rigid PVC film is clearly identified, the ASTM definition should be followed.” Id. at 3.