Case law

Carmichael v. United States

66 Fed. Cl. 115 · United States Court of Federal Claims · Jun 23, 2005

The Navy’s policy enumerated several categories which apparently had been the subject of previous requests for religious accommodations: religious observance, dietary observance, immunizations, and uniforms. … It is equally established that the Navy is entitled to deference in the execution of its affairs.

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.”

International Business Machines Corp. v. United States

38 Fed. Cl. 661 · United States Court of Federal Claims · Aug 8, 1997

Gleeson]: Clearly more certain. Q [By Mr. … Plaintiff has not established that, given the operation of IRPEG, ILOR as applied to resident and nonresident corporations with permanent establishments qualifies as an income tax otherwise generally imposed.

Chartiers Greek Coal Co. v. Commissioner

10 B.T.A. 984 · United States Board of Tax Appeals · Feb 24, 1928

Neither the sale by the Union Trust Co. nor the sale by the Pittsburgh Coal Co. was under such market conditions as to clearly establish the value of the property. … The evidence to support petitioner’s valuation claim consists of the testimony of three disinterested witnesses who seem to have been *992 particularly well qualified to testify with respect to the value of the property in

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.

Dumaine Farms v. Commissioner

73 T.C. 650 · United States Tax Court · Jan 9, 1980

Also, you have not established that you are operated for public rather than private interests. … Besides qualifying as “research,” for an activity to qualify as scientific, it must also benefit the public.

A. J. Arango, Inc. v. United States

1 Ct. Int'l Trade 271 · United States Court of International Trade · May 4, 1981

Clearly, this is the function that the imported coupling performs. … National Carloading Corp., 48 CCPA 70, 72, C.A.D. 767 (1961), such an admission is entitled to weight, particularly since one of the witnesses making the admission was qualified by plaintiff as an expert.

Northeast Savings v. United States

63 Fed. Cl. 507 · United States Court of Federal Claims · Jan 25, 2005

Such consideration was clearly exchanged here. Both Freedom Federal and First Federal were experiencing severe financial difficulty. … Consideration was, therefore, clearly bargained for and exchanged.

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.

Louis E. Fagan (Lewis L. Gover, No. 2) v. United States

277 F.2d 469 · United States Court of Claims · May 13, 1960

Title IV of the 1949 Act established new and more difficult criteria for entitlement to disability retirement for anyone retired for physical disability after the effective date of the act, the most important of which was … This provision clearly granted a 6 percent increase in pay to those disabled retirees retired prior to October 1, 1949, who either could not or did not elect by October 1, 1954, to qualify for retired pay under the new formulae

Salant Corp. v. United States

25 Ct. Int'l Trade 162 · United States Court of International Trade · Mar 1, 2001

Customs determined that this material qualified as an assist. See 19 U.S.C. § 1401a(h)(1)(A). … The Affidavit does not establish the existence of an agreement between Customs and the JIG.

Degill Corp. v. Commissioner

62 T.C. 292 · United States Tax Court · Jun 10, 1974

The crux of the issue is whether in these particular circumstances a domestic corporation can qualify as a “person” outside the United States so that the 150-day filing rule applies. … We find that respondent’s reliance on Mianus Realty Co., 50 T.C. 418 , is misplaced since the facts are clearly distinguishable.

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".

Research Corp. v. Commissioner

138 T.C. 192 · United States Tax Court · Feb 29, 2012

In 1961 P established an employee pension plan. … There is no dispute that petitioner established a qualified replacement plan pursuant to section 4980(d).

Planters Operating Co. v. Commissioner

12 B.T.A. 844 · United States Board of Tax Appeals · Jun 27, 1928

Even if it be assumed that as managers they were qualified to give an opinion as to the cash value of a hotel lease, the weight to be attached-to their opinions also depends upon whether or not they were familiar with the … The petitioner in its brief points out that the lease was canceled in 1922 by the lessee upon the receipt of the sum of $200,000, and that this fact establishes the value as of that date which value would not be more than

Crocker v. United States

37 Fed. Cl. 191 · United States Court of Federal Claims · Jan 15, 1997

In essence, her claim is that the DEA failed to follow procedures established by the applicable statute and regulations. … The Court of Federal Claims does not have general federal question jurisdiction, however, and it is well established that the APA is not an independent basis for this or any other court to exercise jurisdiction over claims

Merchants National Bank v. United States

7 Cl. Ct. 1 · United States Court of Claims · Dec 6, 1984

It is established that conclusions of law by the hearing officer are not protected by the clearly erroneous standard. See 9 Wright & Miller, Federal Practice and Procedure, § 2585, at 732 (1971). … Clearly, there was no intent to cut off any claim based on wrongful acts. In fact, at that point in time an equitable claim clearly was not envisioned by either party.

Taylor v. Secretary of Health and Human Services

United States Court of Federal Claims · Dec 8, 2025

Taylor has not established that a reasonable basis supported her claim. … establish a logical sequence of cause and effect.

Farber v. Commissioner

57 T.C. 714 · United States Tax Court · Mar 6, 1972

If he intended to kill the lawn because of the 'density of the quack grass and other weeds, then the damage was clearly anticipated and not unexpected. … The facts do not show the existence of the knowingly malicious and wanton conduct required to establish gross negligence.

Russell v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 30, 2014

While a qualified expert may have been able to explain that such a connection is plausible, no such testimony is included in the record. b. … The child’s responsiveness to immune therapy, and her relative unresponsiveness to first line epileptic medications, suggest that her condition is related to a malfunction of the immune system by which an element of the immune