Case law

Federal Air Marshals(Fam) Fam 1 v. United States

84 Fed. Cl. 585 · United States Court of Federal Claims · Nov 5, 2008

(b) Defendant has adopted a qualifying work period Because we have determined that plaintiffs are in law enforcement, we must consider whether the TSA has adopted a qualifying work period of “at least 7 but less than 28 days … Here, defendant argues that the TSA established a seven-day administrative workweek for FAMs, and has therefore established a § 207(k) work period.

Pitman v. Commissioner

24 B.T.A. 244 · United States Board of Tax Appeals · Sep 30, 1931

But this fact is only significant as evidencing the contrast between his qualified power of disposition of that property mid his untrammeled ownership of the income in controversy. … The latter was clearly heyond the control of the United States. The duty to pay it into petitioner’s hands, and his power to use it after it was so paid, were absolute. Work v. Mosier, 261 U. S. 352 ; Work v.

Estate of Allensworth v. Commissioner

66 T.C. 33 · United States Tax Court · Apr 6, 1976

Allensworth (marital trust) qualifies for the marital deduction under section 2056 of the Internal Revenue Code of 1954. … An admission of a matter involving the application of law to fact may, in a given case, even more clearly narrow the issues.

Commonwealth Edison Co. v. United States

46 Fed. Cl. 158 · United States Court of Federal Claims · Feb 28, 2000

This is clearly not what this court stated, as evidenced by its use of the qualifying term “fully recognized” (rather than, as plaintiff states, “unaware”) and by the statement earlier in the opinion that: “[i]n the late … Contrary to plaintiff’s claim, it is well-established that a court need not accept as true allegations contained in a complaint that are contradicted by matters on which the court may take judicial notice, such as legislative'facts

Industrial Fasteners Group, American Importers Ass'n v. United States

525 F. Supp. 885 · United States Court of International Trade · Oct 29, 1981

6): (6) Net subsidy. — For the purpose of determining the net subsidy, the administering authority may subtract from the gross subsidy the amount of— (A) any application fee, deposit, or similar payment paid in order to qualify … From a review of the record herein, it appearing: (1) that the evidence clearly establishes that there may be criteria other than indirect taxes paid which are compensable by the CCS rate, and (2) that the evidence fails

Griffiths v. Commissioner

15 B.T.A. 252 · United States Board of Tax Appeals · Feb 7, 1929

Ruettinger’s testimony in a way corroborated Griffiths, but his testimony is in conflict with the facts established by documentary evidence submitted by the petitioner. … Under the evidence he clearly could have received the entire amount in cash in 1919 if he had desired. All that he had to do was to take it.

Knowledge Connections, Inc. v. United States

76 Fed. Cl. 612 · United States Court of Federal Claims · May 30, 2007

Conceptually, by way of the VETS GWAC, GSA endeavored to select a pool of pre-qualified, service-disabled, veteran-owned small businesses that then would compete for information technology “task orders” from individual agencies … Requirements for an Award of Attorney’s Fees under EAJA “The EAJA is a waiver of sovereign immunity which must be strictly construed.” Levernier Constr., Inc. v.

Exxon Corp. v. United States

19 Cl. Ct. 755 · United States Court of Claims · Mar 7, 1990

The validity of Exxon’s $27.4 million deduction for an uncollectible debt owed to an Exxon subsidiary has already been established in prior proceedings. … Standard Oil sought and obtained a ruling from the Internal Revenue Service that the proposed reorganization would qualify as a tax-free reorganization under Internal Revenue Code § 355.

Chitto v. United States

138 F. Supp. 253 · United States Court of Claims · Jan 31, 1956

of families and that they were clearly entitled in equity and justice to an additional amount for the damage and loss sustained by them. 1 The Senate also found *653 that 191 heads of families had qualified for reservations … In the absence of such allegations and of any proof to that effect, the Chitto group has failed to establish its right to any award whatsoever.

Metrocorp, Inc. v. Commissioner

116 T.C. 211 · United States Tax Court · Apr 13, 2001

The stipulated facts clearly establish that Metrobank paid the fees in order to acquire the assets and deposits it wanted to acquire. … The majority’s conclusion that Metrobank paid the exit fee for insurance it had already received is clearly wrong. As the majority opinion clearly states, the exit fee was paid to the SAIF. See id.

Klein Chocolate Co. v. Commissioner

32 T.C. 437 · United States Tax Court · May 29, 1959

Each group of products shall be clearly described.” … The qualifying conditions specified are where the failure or inability to replenish the inventory is due to enemy capture or control of sources of limited foreign supply, to shipping or other transportation shortages, to

Gamman v. Commissioner

46 T.C. 1 · United States Tax Court · Apr 4, 1966

Raum, /., dissenting: In subchapter S of chapter 1 of the 1954 Code, as amended, Congress has accorded specified benefits to certain corporate taxpayers that qualify as “small business corporation[s],” and it has defined … In my judgment this regulation falls within the Commissioner’s rule-making power, and should be sustained since it is clearly not inconsistent with the statute.

New York and Presbyterian Hospital v. United States

United States Court of Federal Claims · Feb 17, 2021

The phrase “such payment” clearly refers to payment of the FICA tax over to the Government. … I.R.C. §§ 6611(a) (“Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the overpayment rate established under section 6621.”); 6621(a)(1) (establishing the method for determining

C-C

23 I. & N. Dec. 899 · Board of Immigration Appeals · Jul 1, 2006

Because the respondent’s children were born more than 6 years apart, her situation is clearly different from that of the alien in Guo v. … Birth of a child is strictly prohibited in the case where the couple does not qualify under law.” Id.

Chisem v. Brown

4 Vet. App. 169 · United States Court of Appeals for Veterans Claims · Feb 9, 1993

At the time of induction, he was found to be physically and mentally qualified. While in service, he was treated for hemorrhoids, and had a hemorrhoidectomy on December 24, 1942. … Therefore, all of the evidence establishes under 38 C.F.R. § 3.303 (d) that the veteran’s psychiatric disorder was incurred in service.

Gary v. United States

67 Fed. Cl. 202 · United States Court of Federal Claims · Aug 10, 2005

Yeutter, 939 F.2d 1547, 1552 (Fed.Cir.1991) (“waivers of sovereign immunity are to be strictly construed”). III. … Gary clearly was aware of these events when he and his attorney “laid out his financial condition” in a meeting with Special Agent Alan Lane on November 7, 1996. Pls.’ App. at 125-26.

Latrobe Steel Co. v. Commissioner

62 T.C. 456 · United States Tax Court · Jul 3, 1974

Rui. 54-608 the Commissioner changed this rule to provide that an employer is entitled to deduct vacation pay in the year when the fact of liability to a specific person has been clearly established and the amount of the … vacations with pay to qualified employees.

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.

Halquist v. Commissioner

33 T.C. 304 · United States Tax Court · Nov 25, 1959

We feel that petitioners have established that the rough uncut blocks of their Lannon stone were not commercially marketable until cut or sawed into finished dimension or building stone. … grade limestone any more than it should be limited to a 5 per cent rate because it also qualifies as stone.

King v. United States

81 Fed. Cl. 766 · United States Court of Federal Claims · May 15, 2008

The Tucker Act “constitutes a waiver of sovereign immunity with regard to claims over which the Court of Federal Claims had jurisdiction,” but “the Tucker Act alone ‘does not create any substantive right enforceable against … In In re United States, the Federal Circuit held that a statute “clearly is a money-mandating statute, ...