Case law

Dobyns v. United States

123 Fed. Cl. 481 · United States Court of Federal Claims · Jun 19, 2015

Defendant further argues that the attorney work product immunity applies to some documents that were prepared in anticipation of litigation. Id. II. … Their work is clearly protected by the work product doctrine, a protection afforded since at least the decision in Hickman v. Taylor, which is now incorporated into Rule 26.

Science Applications International Corp. v. United States

United States Court of Federal Claims · Mar 7, 2025

too late in time to qualify as actual prior art.” … Expert testimony is often presented to establish obviousness. See, e.g., Wyers v. Master Lock Co., 616 F.3d 1231, 1240 n.5 (Fed.

Caldwell v. United States

57 Fed. Cl. 193 · United States Court of Federal Claims · Jun 30, 2003

The railroad and the qualified trail group entered into a Trail Use Agreement approximately five months after the ICC issued the NITU. … However, plaintiffs’ argument cannot overcome the established case law discussed above.

Continental Graphics Corp.

Trademark Trial and Appeal Board · Aug 31, 1999

Clearly, the word CONTINENTAL is the dominant feature in the commercial impressions created by each of the marks at issue in this appeal. … We find this evidence to be sufficient to establish that applicant’s recited services and registrant’s recited services are commercially related.

Murchison v. Commissioner

32 B.T.A. 32 · United States Board of Tax Appeals · Feb 14, 1935

The burden here is upon the petitioner to establish that the amount claimed constitutes an allowable deduction, and this, we think, he has wholly failed to do. … Petitioner was the record owner, except as to qualifying shares, of all the capital stock of the Murchison Oil Co. from the date of its incorporation on January 1, 1921".

Lewis v. United States

1 Cl. Ct. 158 · United States Court of Claims · Feb 1, 1983

Force for 4 years on the basis of assurance by the Air Force recruiter that “I would be screened during basic training and be enabled to complete my baccalaureate and take ROTC at a university and if I thereby completed and qualified … Lewis is currently suffering from a configuration of emotional and thought disorders, which clearly indicate that he would be likely to have problems in any employment circumstance.

Dobyns v. United States

United States Court of Federal Claims · Oct 26, 2015

Defendant further argues that the attorney work product immunity applies to some documents that were prepared in anticipation of litigation. Id. II. … Their work is clearly protected by the work product doctrine, a protection afforded since at least the decision in Hickman v. Taylor, which is now incorporated into Rule 26.

Halliburton Co. v. Commissioner

98 T.C. 88 · United States Tax Court · Feb 4, 1992

In 1986, Halliburton established the IMCO plan as a spinoff from the Halliburton plan, and Halliburton requested that respondent make a determination of whether the IMCO plan initially qualified. … In fact, Rule 211(c)(4)(E) clearly contemplates that an interested party may file a petition seeking declaratory judgment action prior to the issuance of a notice of determination.

RAMON MARTINEZ

25 I. & N. Dec. 571 · Board of Immigration Appeals · Jul 1, 2011

We review an Immigration Judge’s findings of fact, including credibility findings, to determine whether they are “clearly erroneous.” 8 C.F.R. § 1003.1(d)(3)(i) (2011). … We conclude, however, that even if the record does not establish that the respondent was convicted of assault with intent to commit rape, his conviction under section 220 is nevertheless for a categorical “crime of violence

Bauerhin Technologies Ltd. Partnership v. United States

914 F. Supp. 554 · United States Court of International Trade · Dec 26, 1995

Customs clearly erred in its initial classification in Heading 9404 of the canopies here at issue. … Second, even if they might otherwise qualify as parts of seats under Heading 9401, as argued by Bauerhin, Note 3(b) to Chapter 94 clearly states that goods entered separately, “are not to be classified in heading 9401 ...

Keith v. Commissioner

115 T.C. 605 · United States Tax Court · Dec 28, 2000

is “‘clearly unlawful’” or “‘plainly arbitrary’”. … Additionally, although a further exception can permit use of the installment method for sales of residential lots, see sec. 453(1)(2)(B), the record before us fails to establish that petitioners could qualify under this provision

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

E. W. Bliss Co. v. United States

70 Ct. Cl. 176 · United States Court of Claims · Jun 2, 1930

The first agency established to effect the stabilization of wages of laborers generally was the shipbuilding labor adjustment board created August 20, 1917. … Penalties were to be imposed upon the contractor for failure to observe certain obligations; the Government was to be held immune from infringement of patents, and without going further into detail it is sufficient to observe

Andrew U.D. Straw v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Jun 26, 2020

With the law established, the Court turns to the circumstances of this case. … As explained above, the Act's text clearly requires that a family member have "resided at Camp Lejeune" to be eligible for VA benefits.

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.

Dunn v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 16, 2020

The virus resides in the neurons of the ganglion cells, and for reasons that are not clearly understood, the virus becomes activated. Id. … Petitioner cannot establish entitlement to compensation based solely on assertions.

G-L-C

29 I. & N. Dec. 717 · Board of Immigration Appeals · May 21, 2026

We will reverse the conclusion that the respondent established that she was not convicted of a particularly serious crime. … While the respondent argues for a particular construction of the evidence, the Immigration Judge did not clearly err in weighing it differently.

Froman Trust v. Commissioner

58 T.C. 512 · United States Tax Court · Jun 20, 1972

Forty-five percent of the income of the trust was payable to organizations which qualify under section 2055. … It is clear that the decedent had some concern for their welfare; the trust was apparently established in order to provide part of the income for the collateral relatives during their lifetime.

Thomas v. Commissioner

92 T.C. 206 · United States Tax Court · Feb 1, 1989

Section 471 and section 1.471-2(a), Income Tax Regs., 8 provide two tests, both of which must be met in order for a method of inventory valuation to qualify. … if the residence was temporarily rented and also qualified as being held for the production of income.”

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.