Case law
Opinions from 1658 to today.
10,000+ results
0.56s
54 T.C. 249 · United States Tax Court · Feb 11, 1970
organization which qualifies as a charity is a charitable contribution.” … It is well established that payments to an organization which qualifies as a charity are deductible as a charitable contribution under section 170 only to the extent the amount thereof exceeds the fair market value of any
Cited 32 timesPublished68 Fed. Cl. 492 · United States Court of Federal Claims · Nov 3, 2005
United States, 61 Fed.Cl. 718 , 770 & n. 93 (2004) (discussing the jury verdict method of establishing damages); Health Ins. Plan of Greater N.Y. v. … Any notion that the latter principle is compelled by sovereign immunity, see, e.g., Buchan, 27 Fed.Cl. at 225; Saunooke v.
Cited 66 timesPublished25 T.C. 1238 · United States Tax Court · Mar 15, 1956
Commissioner, supra, who was already established in the teaching profession. … Commissioner, supra, is thus clearly distinguishable. We think the rationale of Knut F. Larson, 15 T. C. 956 , is applicable here.
Cited 17 timesPublished51 T.C. 869 · United States Tax Court · Feb 27, 1969
Clearly, the petitioners have failed to qualify under the conditions of the regulations. In the alternative, the petitioners argue that the regulations are invalid. … When there is a delay, the sender can still qualify by establishing the cause of the delay.
Cited 44 timesPublishedDepartment of Justice Office of Legal Counsel · Jan 6, 2003
Further, the Supreme Court narrowly construes who qualifies as a prevailing party. … when Congress has clearly waived immunity from such relief in suits brought before the district courts.
Cited 0 timesPublishedWestern Shoshone National Council v. United States
73 Fed. Cl. 59 · United States Court of Federal Claims · Sep 19, 2006
Shaw, 478 U.S. 310, 315 , 106 S.Ct. 2957 , 92 L.Ed.2d 250 (1986) (holding that the United States is immune from an award of interest absent an express waiver of immunity). … Because payment of the ICC judgment occurred after the omission of the ICCA from the U.S.Code, Dann clearly establishes that the ICCA’s finality provision may still act to bar claims against the Government.
Cited 4 timesPublished41 T.C. 605 · United States Tax Court · Jan 31, 1964
We need not decide whether petitioner was a “minister of the gospel” within the purview of section 107 since the evidence clearly establishes that no part of petitioner’s compensation from the Highland Baptist Church for … Moreover, in his opening statement, respondent referred to the absence of any designation by the church for rental allowance, and, at the trial, albeit over petitioner’s objection, offered testimony which clearly establishes
Cited 13 timesPublished59 A.L.R. Fed. 2d 689 · United States Court of Federal Claims · Jun 22, 2010
. § 1491 (2006), “confers jurisdiction upon the Court of Federal Claims over the specified categories of actions brought against the United States, and ... it waives the Government’s sovereign immunity for those actions,” … Therefore, jurisdiction has not been established over plaintiffs claims that attempt to plead a breach of contract.
Cited 50 timesPublishedPacific Gas & Electric Co. v. United States
69 Fed. Cl. 784 · United States Court of Federal Claims · Jan 25, 2006
,] and has clearly prejudiced the Government in completing fact discovery.” Id. at 11. B. … immunity provided by this subdivision.”). .
Cited 24 timesPublishedFester v. Secretary of Health and Human Services
United States Court of Federal Claims · Apr 28, 2016
Standards for Adjudication The Vaccine Act established the Program to compensate vaccine-related injuries and deaths. § 10(a). … , overactive Th2 immunity, and worsening encephalopathy.”
Cited 0 timesPublishedKay M. Bowers v. Eric K. Shinseki
26 Vet. App. 201 · United States Court of Appeals for Veterans Claims · Feb 19, 2013
Bowers's active duty for training does not qualify as under 38 U.S.C. § 101(24). … Brown, 9 Vet.App. 145, 152-53 (1996) (holding that the Board's determination of "veteran status" is a question of fact that is subject to the "clearly erroneous" standard of review), and did not clearly err in finding that
Cited 9 timesPublishedKay v. Secretary of Health & Human Services
80 Fed. Cl. 601 · United States Court of Federal Claims · Feb 21, 2008
Sand & Gravel reinforces the conclusion reached by the Federal Circuit as to the scope of the Vaccine Act in Brice II—that the statute of limitations set forth in a congressional waiver of sovereign immunity establishes a … Just as the Tucker Act operates as a waiver of sovereign immunity establishing jurisdiction over cases filed within the time period prescribed, so, too, the Vaccine Act operates as a waiver of sovereign immunity allowing
Cited 1 timesPublished84 Fed. Cl. 712 · United States Court of Federal Claims · Nov 5, 2008
waiver of sovereign immunity.” … The President appoints the Director of the Mint; the Secretary of the Treasury establishes the “duties and powers” of the Director. 31 U.S.C. §§ 301 , 304.
Cited 2 timesPublishedCotter Corporation, N.S.L. v. United States
United States Court of Federal Claims · Mar 3, 2023
Analysis The Court’s jurisdiction depends on the extent to which the United States has waived sovereign immunity. United States v. Testan, 424 U.S. 392, 399 (1976). … Therefore, Cotter does not fall within the class “clearly intended to be benefited” by the PAA’s indemnification under Section 170(d). 8 Accordingly, Cotter failed to establish it has standing as an intended third-party beneficiary
Cited 0 timesPublishedMetropolitan Bldg. Co. v. United States
12 F. Supp. 537 · United States Court of Claims · Nov 4, 1935
The principle of immunity from taxation by the federal government of instrumentalities of a state and the corresponding immunity of federal instrumentalities from taxation by a state is well settled. … The facts are clearly and fundamentally distinguishable. In both the Gillespie and the Coronado Cases the taxed income came from profits realized on the sale of oil abstracted from the lands leased.
Cited 1 timesPublishedNieves v. Secretary of Health and Human Services
United States Court of Federal Claims · May 22, 2023
And numerous qualified treaters embraced the CIDP diagnosis (not to mention Drs. Jeret and Kinsbourne). Id. at 3. Third Report Dr. … of his theory did not establish that the vaccine would likely trigger a pathologic process, even if immune pathway responses bear generally on how the body responds to vaccines and infections.
Cited 0 timesPublishedCaredio v. Secretary of Health and Human Services
United States Court of Federal Claims · Sep 9, 2021
from “an overactive immune system.” … law clearly permits Program claimants to establish these kinds of onset-related matters with individual sworn testimony, especially in the face of a silent or ambiguous record.
Cited 0 timesPublishedKlamath Tribe Claims Committee v. United States
97 Fed. Cl. 203 · United States Court of Federal Claims · Feb 11, 2011
United States, 436 F.2d 1008, 1010-11 (Ct.Cl.1971). 2 Section 10 of the 1954 Act authorized the government to dispose of federally-owned property acquired for administration of the Tribes or to transfer this property to qualifying … be joined due to its immunity, the claim may not proceed”); 7 Federal Practice & Procedure § 1617; see also "Compulsory Party Joinder and Tribal Sovereign Immunity,” 56 Okla.
Cited 117 timesPublishedBielak v. Secretary of Health and Human Services
United States Court of Federal Claims · Jan 3, 2023
Petitioner also had clearly suffered from lingering complications related to his GBS for more than six months. … At best, it establishes the glycerol phosphate group contained in the capsid antigen that is most likely to spur the immune system to produce antibodies. 2. B.
Cited 0 timesPublished26 Ct. Int'l Trade 735 · United States Court of International Trade · Jul 12, 2002
Clearly, Zenith does not apply here because the instant case involves an appeal of injury determination in an investigation, rather than an administrative review. See also Sandoz Chemicals Corp. v. … Thus, in order to establish irreparable injury, Altx has the burden of showing that the affected producers’ qualified expenditures will be greater than the amount that will be distributed from the Special Account.
Cited 7 timesPublished
Ask Donna