Case law

Homeland Security Solutions, Inc. v. United States

United States Court of Federal Claims · Oct 18, 2022

And “[i]f the Secretary of Defense establishes a pilot program under this section, the Secretary shall establish mechanisms to collect and analyze data on the pilot program . . . .” … Assuming DoD has chosen to implement the pilot program, a fact not clearly established in the record, the Court cannot agree that the fact that DoD has not fully implemented the pilot program in six months is unreasonable

R. E. Moorhead & Son, Inc. v. Commissioner

40 T.C. 704 · United States Tax Court · Jul 2, 1963

In Latimer-Looney Chevrolet, Inc., supra, relied on by petitioner, the taxpayer established to our satisfaction that the automobiles there in question were used in its business and were not held primarily for sale to customers … Second, two of the stipulated exhibits included in the findings of fact quite clearly indicate that depreciation was taken in prior years and allowed.

KANE

15 I. & N. Dec. 258 · Board of Immigration Appeals · Jul 1, 1975

Nor will the bare claim of unawareness of possessing the status of a lawful permanent resident, establish a lack of intent to abandon, where the allegation falls short of establishing an affirmative , … However, once a colorable claim to returning lawful resident alien status is established, it is our view that Chew v.

The Boeing Company, a Delaware Corporation v. The United States

338 F.2d 342 · United States Court of Claims · Nov 13, 1964

‘Payment’ is clearly distinguishable from loans and advances.” … Insofar as the Court of Appeals viewed the partial payments clause as establishing “a financing arrangement in the nature of a loan,” we disagree with its reasoning.

Fluor Federal Solutions, LLC

Armed Services Board of Contract Appeals · Aug 19, 2019

This establishes a clear course of dealing between the parties. We have relied upon course of dealing to interpret contracts. … Thus, the Navy missed two opportunities to clearly inform bidders that it wanted 24/7 WTP manning.

FARINAS

12 I. & N. Dec. 467 · Board of Immigration Appeals · Jul 1, 1967

At the hearing, it was clearly established that respondent was a native and citizen of the Philippines; that he had touched at a Cana- dian port in 1942 when the company transportation provided for a transfer of beats and … But neither the finding of deportability nor the order of deportation is clothed with the armor of immunity from at- tack while the alien is still in the United States and before the order of deportation is executed.

California Canners & Growers Ass'n v. United States

9 Cl. Ct. 774 · United States Court of Claims · Apr 18, 1986

The definition of food additive excluded any ingredient that is generally recognized, among experts qualified by scientific training and experience to evaluate its safety, as having been adequately shown through scientific … The Committee was composed of eminently qualified individuals, and was the most competent group which could have been assembled to evaluate the safety of nonnutritive sweeteners.

McDonald v. Commissioner

52 T.C. 82 · United States Tax Court · Apr 16, 1969

Thus, section 302(b) (5) and the legislative history make clear that a redemption resulting in a substantial change in ownership or a termination of interest may qualify under section 302(b) (1) even though it does not come … The record in this case establishes clearly that the redemption was merely a step in the plan of Borden for the acquisition of E & M, so that it is the results of the plan that are significant to us. Howard P.

Cleveland v. Commissioner

34 T.C. 517 · United States Tax Court · Jun 20, 1960

with January 1, 1955, and a detailed annual account of expenditures for experimentation, and to submit such records and account to Cleveland on or before February 1 of the succeeding year. 7) Nothing contained herein shall qualify … Should he have intended to establish a partnership or joint venture relationship with Kerla, it is reasonable to expect that their agreement would clearly express such an intention.

Fifth Third Bank v. United States

52 Fed. Cl. 202 · United States Court of Federal Claims · Mar 29, 2002

United States, 124 F.3d 1269, 1273 (Fed.Cir.1997), but must fall within a class clearly intended to be directly benefitted thereby. … Miller, which is to establish the existence of a third-party beneficiary to that contract.

De Martino v. Commissioner

88 T.C. 583 · United States Tax Court · Mar 12, 1987

Thus, the Crude Oil Straddle simply did not fall within the definition of “straddle” established by section 6621(d). … Since no citizen enjoys immunity from those burdens, retroactive application of the tax laws does not necessarily infringe on due process. See Welch v.

R. J. Saunders & Co. v. United States

55 Cust. Ct. 459 · United States Customs Court · Oct 14, 1965

Do the Words ‘‘Safety Razor" “Fairly and, Clearly" Include Eleetrie Dry Shavers? … We find, however, that such characterizations, though true, merely establish that “safety razors” and “electric dry shavers” are both “shavers.”

Lawrence F. & Sara L. Peek v. Commissioner

140 T.C. No. 12 · United States Tax Court · May 9, 2013

However, IRAs are subject to special rules, including the provision in section 408(e)(2)(A)6 that an account ceases to qualify as an IRA if “the individual for whose benefit any individual retirement account is established … A taxpayer investing through a Roth IRA does not exclude qualifying contributions to the Roth IRA from income, but once in the Roth IRA, investments grow tax free and qualifying distributions from the Roth IRA are not subject

Green v. Secretary of Health and Human Services

United States Court of Federal Claims · May 28, 2024

However, respondent contends that petitioner has not preponderantly established the fact of her allegedly injury-causing vaccination. (ECF Nos. 43, 84.) … Here, petitioner did later specifically request petitioner’s immunization records; however, as discussed above, Island Medical Group’s production of records in response to petitioner’s subpoena was clearly incomplete and,

FMC Corp. v. Commissioner

100 T.C. 595 · United States Tax Court · Jun 24, 1993

If the statutory language is unambiguous, it is controlling unless Congress has clearly expressed a contrary intention. Id. at 963-964 . … The record does not indicate clearly the form through which these sales occurred.

Bennion v. Commissioner

88 T.C. 684 · United States Tax Court · Mar 26, 1987

A third party may be included within both of these provisions at once, but need not be. * * * ” Because the bank clearly was the creditor of Matrix (who qualifies as “the promisee or some other person”) and because the guarantee … The bank therefore qualifies as an intended third-party beneficiary and could sue the joint venture directly for payment of the bank loan. See also Fleck v.

Johnson v. Commissioner

7 T.C. 465 · United States Tax Court · Jul 31, 1946

Since the building here involved cost the petitioner nothing, we think that the Detroit Edison Co. case is dispositive of the first issue, and, applying the principle therein established and applied in the other cited cases … Under the provisions of section 44 (b), supra, for a sale of realty to qualify as an installment sale, it is required, inter alia, that the “initial payments” received shall not exceed 30 per cent of the “selling price.”

ROSA

27 I. & N. Dec. 228 · Board of Immigration Appeals · Jul 1, 2018

Ivory, 592 A.2d 205, 210 (N.J. 1991) (“After the elements of [section 2C:35-5 of the New Jersey Statutes] have been established, one need only take out the tape measure to see if [section] 2C:35-7 has been violated.”). … As the majority decision observes, the conviction records in this case clearly establish that the respondent possessed cocaine with intent to distribute it within 1,000 feet of a school. 1 The parties do not dispute this.

M-B-A

23 I. & N. Dec. 474 · Board of Immigration Appeals · Jul 1, 2002

In my view, the majority imposes a standard far beyond that required to qualify for relief under the statutory and regulatory provisions of the Convention Against Torture. … Credible news reports reflect that Decree No. 33 is being actively enforced and that women smugglers are not immune from its enforcement.

Smith v. United States

United States Court of Federal Claims · Mar 15, 2022

The Court sees no reason to deviate from the well-established rule that the later request for administrative review of Mr. … This conclusion is further supported by the stringent standard applied to waivers of sovereign immunity.