Case law

Cahn v. Commissioner

13 B.T.A. 1362 · United States Board of Tax Appeals · Nov 2, 1928

They qualified as such executors and acted in such capacity during the years 1922 and 1923. In 1922 each received $10,000 as executor's fees, in 1923 William *3049 M. Cahn received $5,000 as an executor's fee. … The plaintiff has not clearly established that it is entitled to exemption from taxation under the statute. The language used is clearly applicable to these petitioners.

Saha Thai Steel Pipe Co. v. United States

19 Ct. Int'l Trade 273 · United States Court of International Trade · Feb 14, 1995

If not, does Commerce clearly provide reasonable grounds for departing from established criteria used in determining the by-product question? … In its remand results, Commerce is ordered to clearly set forth the criteria used, a reasonable explanation for any departure from established criteria if necessary, the facts used, and the conclusions reached in light of

Bills Bros. Memorial Corp. v. Commissioner

7 B.T.A. 1182 · United States Board of Tax Appeals · Aug 30, 1927

The basis of these valuations does not clearly appear. … The value of the good will attached to a trade or business, when clearly established, may properly be included as intangible property, with certain limitations, in the computation of invested *2998 capital.

Berkley v. United States

48 Fed. Cl. 361 · United States Court of Federal Claims · Dec 19, 2000

Your evaluation of minority and women officers must clearly afford them fair and equitable consideration. Equal opportunity for all officers is an essential element of our selection system. … The second goal is to ensure retention of the best qualified officers in order to meet the needs of the Air Force.

Obsidian Solutions Group, LLC v. United States

United States Court of Federal Claims · Apr 8, 2021

The Tucker Act’s waiver of sovereign immunity “covers a broad range of potential disputes arising during the course of the procurement process.” Sys. Application & Techs., Inc. v. … Section 3(a)(2) is entitled “Establishment of size standards.” 15 U.S.C. § 632(a)(2).

Woodral v. Commissioner

112 T.C. 19 · United States Tax Court · Jan 12, 1999

Additionally, the evidence does not establish that the interest was excessive in amount, assessed after the expiration of the period of limitations properly applicable thereto, or erroneously or illegally assessed. … , etc., plans; and qualified investment entities.

Crowley v. United States

53 Fed. Cl. 737 · United States Court of Federal Claims · Aug 30, 2002

Crowley clearly meets the applicable statutory standard. … As DEA investigators, Diversion Investigators are clearly in the law enforcement field and the DEA is clearly an organization having a law enforcement mission.

G4s Technology LLC v. United States

114 Fed. Cl. 662 · United States Court of Federal Claims · Feb 11, 2014

Cir. 1997) (plaintiff must “fall within a class clearly intended to be benefited thereby”). … Indeed, because waivers of sovereign immunity are construed narrowly, the right to sue the government on a contract to which one is not a party constitutes an “exceptional privilege.” Glass v.

Newman & Co. v. Commissioner

36 T.C. 259 · United States Tax Court · May 12, 1961

In the alternative, petitioner claims that it qualifies as a new corporation within the meaning of section 445 of the Code since it commenced business after the first day of its base period. … The language of section 445(a) clearly shows that the section includes both corporations which commenced business during the base period (January 1,1946, to December 31,1949) and those which commenced business subsequent

Service Disabled Veteran Owned Small Business Network, Inc. v. United States

110 Fed. Cl. 664 · United States Court of Federal Claims · May 6, 2013

Without this showing, the Network cannot establish standing and, therefore, this court cannot exercise subject-matter jurisdiction over the case. See Distributed Solutions, Inc. v. … Clearly the Network must establish standing under the Tucker Act to sustain its complaint in this court. 28 U.S.C. § 1491(b)(1). Standing in bid-protest cases under the Tucker Act requires two elements.

Lawndale Restoration Ltd. Partnership ex rel. Boulevard Realty Services Corp. v. United States

95 Fed. Cl. 498 · United States Court of Federal Claims · Nov 23, 2010

The burden of establishing jurisdiction falls on the plaintiff. See FW/PBS, Inc. v. … Count I Fails To Allege Facts Sufficient To Establish A Duty To Refinance.

Knollwood Memorial Gardens v. Commissioner

46 T.C. 764 · United States Tax Court · Sep 28, 1966

sale was $1,800 to qualify for installment reporting. … (Manny) Kolkey, supra; and Gooding Amusement Co., 23 T.C. 408 (1954), affd. 236 F. 2d 159 (C.A. 6, 1956), all decided many years after Kensico and Forest Lawn, have clearly established the proposition that an interest which

United States v. Murray

561 F. Supp. 448 · United States Court of International Trade · Mar 21, 1983

The court next considers whether Congress, despite its manifest intention to establish a civil, remedial mechanism, nevertheless provided for sanctions so punitive as to “transform what was clearly intended as a civil remedy … Congress could and did order both civil and criminal sanctions, clearly distinguishing them.”)

Salem Engineering & Construction Corp. v. United States

31 Cont. Cas. Fed. 71,312 · United States Court of Claims · Jul 7, 1983

Defendant argues that these provisions clearly require Salem to remove and replace the entire existing roof. … The scope of work for other items referred to in the demolition section includes qualifying phrases such- as “all” or indicates the *807 number or locations of items to be removed. * No similar qualifying phrases are used

Richards v. United States

20 Cl. Ct. 753 · United States Court of Claims · Jul 9, 1990

In that connection, it is wejl established by court decisions that if and when the Federal Government takes private property for public use, it is the owner — and only the owner — of such property, at the time of the taking … Even assuming, but by no means acknowledging, that plaintiffs allegations were found to be true, such claims sound in tort and as such also are clearly outside the jurisdiction of the United States Claims Court. 28 U.S.C.

South Corp. v. United States

531 F. Supp. 180 · United States Court of International Trade · Jan 21, 1982

Clearly, therefore, as indicated by the defendant, the decision in Corpus was an interpretation and application of the language of section 466 before the 1971 amendment. … Hence, they do not qualify for the exemption from foreign duty as provided in subsection (e).

Ford v. Gober

10 Vet. App. 531 · United States Court of Appeals for Veterans Claims · Nov 20, 1997

. § 1112 (establishing presumption of service incurrence for qualifying veterans with statutorily defined conditions that manifest within one year after service), stated: “The fact that the veteran’s service may have commenced … Presumption Argument Based on 38 U.S.C. § 1112 : The veteran also contends that 38 U.S.C. § 1112 establishes a presumption that his condition was incurred during a period of war because his schizophrenic reaction was manifest

Allsbrook v. United States

1 Cl. Ct. 194 · United States Court of Claims · Dec 8, 1982

In light of these restrictions, the medical officer deemed plaintiff not qualified to perform the full duties of his payroll title; an “altered fitness work assignment” was recommended. … The record does not establish the date or dates of the alleged theft other than in broad fashion, i.e., “prior to 30 March 1978”. .

Field v. Commissioner

15 B.T.A. 718 · United States Board of Tax Appeals · Mar 6, 1929

The right of the petitioner in the trust was clearly and definitely established and determined by the courts of the State of Illinois, and as to property rights, its decree is unquestionably binding on this Board. … to establish the petitioner’s legal liability to pay the debts for material incurred by the contractor.

Immunity of Veterans Administration Medical Facilities From Alabama State Utility License Tax

Department of Justice Office of Legal Counsel · May 26, 1982

In addition, § 86 clearly states that the 4 percent gross receipts tax is “conclusively presum ed to be a direct tax on the purchaser precollected for the purpose of convenience and facility only.” Id. (emphasis added). … Neither the Power Company nor the District Counsel disputes the United States’ immunity from this tax, as the terms of the statute clearly indicate that the 4 percent gross receipts tax is intended to be a direct tax on the