Case law

Freeland v. Commissioner

74 T.C. 970 · United States Tax Court · Aug 5, 1980

Hammel clearly establishes that Congress intended the words “sale or exchange” to have a broad meaning, not to be limited to the standard transfer of property by one person to another in exchange for a stated consideration … Nebraska Bridge Supply & Lumber Co., supra, and is clearly stated by this Court in Russo v.

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.

Grant-Jacoby, Inc. v. Commissioner

73 T.C. 700 · United States Tax Court · Jan 16, 1980

In that case, the petitioner established an educational benefit plan, whereby the qualifying children of its key employees would receive cash benefits while attending a college or university. … In this respect, its only argument was that the plan was established for and served substantial business purposes.

Pepcol Mfg. Co. v. Commissioner

98 T.C. 127 · United States Tax Court · Feb 5, 1992

These factors resulted in the inability of boxed-beef fabricators to utilize or dispose of the entire volume of animal bones through established commercial channels. … II, 79 Stat. 992 (1965), which clearly indicates that solid waste includes animal bones.

VALENZUELA-FELIX

26 I. & N. Dec. 53 · Board of Immigration Appeals · Jul 1, 2012

Thus, parolees qualify as “applicants for admission” under section 235(a)(1) of the Act. To be sure, section 101(a)(13)(C) sets forth an exception applicable to returning lawful permanent residents. … See 8 C.F.R. § 1003.1(d)(3)(i) (2012) (indicating that the Board must defer to the Immigration Judge’s factual findings unless they are clearly erroneous).

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.

John Wright Register v. United States

281 F.2d 448 · United States Court of Claims · Jul 15, 1960

Relative to his second request, that his record be corrected to show that he was promoted to the grade of lieutenant, the Board finds that Petitioner did not establish his professional qualifications for promotion to the … [Italics supplied.] 34 Under this executive order the plaintiff was clearly entitled to promotion, notwithstanding his physical disability. That left only the problem of his professional qualifications.

Gramza v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 2, 2018

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 … Gramza experienced immune thrombocytopenic purpura (“ITP”).4 Petition at 1, 6.

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

Moriarty v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 27, 2016

MacDonald stated that most of his patients have suffered from either lupus or another immune-based disease, such as acquired immune deficiency syndrome. Tr. 276, 279. … Thus, the undersigned’s conclusion — again made without expert assistance — is that Eilise does not qualify as “probable autoimmune encephalitis.”

Johnson v. United States

97 Fed. Cl. 267 · United States Court of Federal Claims · Mar 24, 2011

He voluntarily left the Navy two years before he would have qualified for permanent retirement and disability benefits. In May 2005, Mr. Johnson applied to the BCNR for correction of his military record. Mr. … Johnson had not submitted sufficient evidence to establish the existence of probable material error or injustice, which would require correction and modification of his military record. Id. at 120-21 .

Grossmann v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 15, 2022

Trollmo et al., Intra-articular immunization induces strong systemic immune response in humans, 82 IMMUNOLOGY 384 (1990) (Ex. 32.)) Dr. … Thus, it is important to have a definition of SIRVA that is clearly associated with vaccine injection.

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.

Law Office of John H. Eggertsen P.C. v. Commissioner

142 T.C. No. 4 · United States Tax Court · Feb 12, 2014

Section 2032A(f)(1) involved in Stovall provides in pertinent part that if qualified real property ceases to be used for a qualified use, “[t]he statutory period for the assessment of any additional tax under subsection … real property ceased to be used for a qualified use.

Council for Tribal Employment Rights v. United States

112 Fed. Cl. 231 · United States Court of Federal Claims · Aug 27, 2013

Moreover, for the purpose of the court’s jurisdictional inquiry, the Council also qualifies as a “contractor” under the CDA. … Because Indian tribes possess sovereign immunity, joinder of a tribe is not feasible unless the tribe waives its immunity or the suit is authorized by Congress. See Oklahoma Tax Comm’n. v.

Columbus Regional Hospital v. United States

United States Court of Federal Claims · Oct 10, 2019

Privity is established when “(1) the prime contractor was acting as a purchasing agent for the government; (2) the agency relationship between the prime contractor and the government was established by clear contractual consent … The Agreement did not create the kind of “direct, unavoidable contractual liability” from FEMA to the Hospital “that establishes privity and thereby waives sovereign immunity.”

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.

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.

Gordon v. Commissioner

85 T.C. 309 · United States Tax Court · Aug 20, 1985

This arrangement is very well adapted to use by an incorporated professional with a qualified pension or profit sharing trust. … Thus, petitioners have clearly not satisfied their burden of proving that Dr.

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.”