Case law

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.

Whirlpool Financial Corporation & Consolidated Subsidiaries v. Commissioner

154 T.C. No. 9 · United States Tax Court · May 5, 2020

The statute itself sets no parameters on what a CFC must do to qualify as a “manufacturer.” … The first precondition is clearly met here: Whirl- pool Luxembourg was incorporated in Luxemburg, and it carried on its manu- facturing activities “through a branch or similar establishment” in Mexico.

Guerrieri v. Brown

4 Vet. App. 467 · United States Court of Appeals for Veterans Claims · Apr 7, 1993

Nevertheless, appellant’s service entrance examination report from January 1980 indicated normal psychiatric findings, and appellant was rated qualified for duty. … In its decision, the BVA concluded that the evidence submitted since the Board’s May 1987 decision does not provide a new factual basis which establishes entitlement to service connection.

American Stevedoring Inc. v. U.S. Customs Service

19 Ct. Int'l Trade 1033 · United States Court of International Trade · Aug 4, 1995

A schedule of fees clearly showing what the applicant will charge for each type of service. … The objective was clearly focused on motivating and promoting partnerships within the maritime industries.

Fauvergue v. United States

85 Fed. Cl. 50 · United States Court of Federal Claims · Dec 11, 2008

Sand & Gmvel resolved a jurisprudential debate by issuing a definitive ruling that, as a jurisdictional statute of limitations, § 2501 is immune from equitable doctrine and “not susceptible to equitable tolling.” 128 S.Ct … The court qualified its holding in the following footnote: Because we hold that the FDIC’s complaint relates back to Barron’s original complaint, we need not reach the issues of whether the statute of limitations [§ 2501]

Stephens v. United States

United States Court of Federal Claims · Mar 29, 2023

Despite Plaintiff’s characterization, the exhibit clearly reflects that Plaintiff sent her correspondence to TTCU Federal Credit Union rather than to Defendant. … The Tucker Act serves as a waiver of sovereign immunity for “certain claims for monetary relief against the United States,” but it does not create a right to relief itself. Estes Express Lines v.

Former Employees of Tesco Technologies, LLC v. United States Secretary of Labor

30 Ct. Int'l Trade 1754 · United States Court of International Trade · Nov 9, 2006

When the court examines whether Labor’s statutory interpretations and regulations are in accordance with law, it must employ the two-step test established in Chevron, U.S.A., Inc. v. Natural Res. Def. … Likewise, if Plaintiffs’ design production were immune to direct competition as Labor claims, off-shoring could not have affected Plaintiffs’ jobs by reducing demand for their designs.

James C. Goff Co. v. United States

64 Cust. Ct. 798 · United States Customs Court · Jan 27, 1970

To establish a prima facie case, the plaintiffs must first prove affirmatively that the appraiser erred in computing the foreign market values, and then establish by competent substantial evidence the correct values claimed … Clearly, however, the oficial must be responsible for the, subject he testifies about. Mr. Sawada was in sales, not production.

Perry v. West

12 Vet. App. 365 · United States Court of Appeals for Veterans Claims · May 4, 1999

No. 100-321,102 Stat. 485 (May 20, 1988), established a presumption of service connection for certain diseases in radiation-exposed veterans). R. at 111. … Meeks qualified for a compensable rating for his eye disorder on the day following his discharge in 1969. Id. at 288 .)

Rcf Information Systems, Inc. v. United States

United States Court of Federal Claims · Sep 19, 2018

Although the Tucker Act explicitly waives the sovereign immunity of the United States against such claims, it “does not create any substantive right enforceable against the United States for money damages.” … In conclusion, along with its inability to demonstrate that an undisclosed mandatory minimum existed, plaintiff cannot establish that such a requirement would have prejudiced RCF in any way. C.

Energy Capital Corp. v. United States

60 Fed. Cl. 315 · United States Court of Federal Claims · Mar 19, 2004

This Court has clearly ruled that the two allegations in question, if proven, constitute bad faith on behalf of the Government. … Fact Concerts, Inc., 453 U.S. 247 , 101 S.Ct. 2748 , 69 L.Ed.2d 616 , the Second Circuit held that states were immune from the latter, but not the former, despite the “punitive and deterrent flavor” of fee awards for bad

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.

Fantini v. Secretary of Health and Human Services

United States Court of Federal Claims · May 31, 2022

Petitioner did not even discuss the innate immune system, which is arguably the aspect of the immune response associated with an overproduction of cytokines. … Ganjian proposed that Petitioner’s tinnitus was “likely immune mediated and related to vaccination.”

Wertz v. United States

51 Fed. Cl. 443 · United States Court of Federal Claims · Jan 9, 2002

Those limitations represent conditions on Congress’s waiver of sovereign immunity, see Kidde, 40 Fed.Cl. at 63 , and a putative refund claim filed in derogation thereof is essentially a nullity. … In these circumstances, equitable estoppel clearly does not lie. See Moore v. United States, 48 Fed.Cl. 394 , 401 n. 11 (2000). III.

Quailes v. United States

25 Cl. Ct. 659 · United States Court of Claims · Apr 14, 1992

Moreover, this presumption may only be rebutted by established medical principles, which plaintiff claimed have not been met. … United States, 25 Cl.Ct. 289 (1992), wherein the court held that the Secretary of the Air Force properly separated a member for misconduct although he may have been qualified for disability retirement.

William E. Freeman v. Eric K. Shinseki

24 Vet. App. 404 · United States Court of Appeals for Veterans Claims · Apr 26, 2011

It also specifically provided for review of matters under 38 U.S.C. §§ 1975 and 1984, matters governed by chapter 37 of title 38, and matters covered by chapter 72 of title 38, which established this Court. 8 Section 7104 … While not necessary to our decision at this juncture, a property right of the veteran is clearly potentially affected by any payment from his benefits to a fiduciary.

Kahrs International, Inc. v. United States

791 F. Supp. 2d 1228 · United States Court of International Trade · Jul 26, 2011

I had been clearly erroneous. … Id. at 65 (“The Court of International Trade has not given any convincing explanation why Schott should be denied the opportunity to introduce additional evidence that it believes will establish that [Schott I] was clearly

Rowe v. United States

4 Cl. Ct. 39 · United States Court of Claims · Nov 30, 1983

At the same time, however, the Secretary did not then reject any of the earlier-qualified lease offers — this in response to the “intense interest” expressed by these offerors in maintaining their first-qualified status in … The Alaska Native Claims Settlement Act established twelve Native Regional Corporations, of which the Arctic Slope Regional Corporation was one. The Act also established smaller village corporations.

Concept Automation, Inc. v. United States

42 Cont. Cas. Fed. 77,348 · United States Court of Federal Claims · Jul 23, 1998

Defendant argues that the United States has not waived its sovereign immunity with respect to “such damages,” and then states that “plaintiffs have identified no waiver of sovereign immunity with respect to its litigation … In this case, the bidder would be entitled to any costs that could qualify under the Equal Access to Justice Act (EAJA), 28 U.S.C. § 2412 (d)(1)(A) (1994) 3 ; any bid proposal (or preparation) *365 costs would be recovered

SAUCEDA

18 I. & N. Dec. 199 · Board of Immigration Appeals · Jul 1, 1982

To establish that a beneficiary in eligible for immediate relative status as an unmarried son or unmarried daughter under section 201(b), the petitioner must show that the benefi- ciary once qualified' as his "child"-within … Petitioner has not - established a qualifying relationship under that law.