Case law

Depew Paving Co. v. United States

104 F. Supp. 94 · United States Court of Claims · Apr 8, 1952

Conversely, a contractor cannot bring himself within the orbit of the Lucas Act merely by showing that he has asked for relief as a matter of grace, if his claim is in fact one clearly arising under his contract. … claimant’s characterization of his claim as contractual or equitable is to control, then a contractor who had a perfectly good contract claim but who waited too long tmder the terms of his contract to present it as such, may qualify

Cummins-Collins Foundation v. Commissioner

15 T.C. 613 · United States Tax Court · Nov 15, 1950

We are to determine whether this petitioner qualifies. … The facts set forth in our findings clearly show that the corpus of petitioner was invested in amply-secured mortgage notes of certain enterprises either owned or controlled by either some or all of the individuals who were

John v. United States

77 Fed. Cl. 788 · United States Court of Federal Claims · Aug 2, 2007

United States, 333 F.3d 1295, 1316 (Fed.Cir.2003) (en banc) (“It is well established that statutes of limitations for causes of action against the United States, being conditions on the waiver of sovereign immunity, are jurisdictional … Department of Veterans Affairs, 498 U.S. 89 , 111 S.Ct. 453 , 112 L.Ed.2d 435 (1990), established the current law involving the doctrine of equitable tolling against the Government: A waiver of sovereign immunity “ ‘cannot

Incorporated Trustees of the Gospel Worker Society v. United States

6 Cl. Ct. 308 · United States Court of Claims · Sep 13, 1984

Thus, the foregoing standards establish the following dichotomy: 1. … do not qualify for exclusion under the regulation.

GARCIA-FLORES

17 I. & N. Dec. 325 · Board of Immigration Appeals · Jul 1, 1980

without a warrant of arrest under the authority contained in section 287(a)(2) of the Immigration and Nationality Act shall be examined as therein provided by an officer other than the arresting officer, unless no other qualified … In those eases where agency action has been invalidated by the Supreme Court there has either been an expressed or clearly apparent prejudice to the individual as a result of a violation of a rule or regulation promulgated

Goodwin v. Secretary of Department of Health & Human Services

27 Fed. Cl. 1 · United States Court of Federal Claims · Oct 30, 1992

The narrow waiver of sovereign immunity granted by the Act requires strict adherence to the plain meaning of the statutory language. … Section 300aa-11(a)(5)(A) establishes a jurisdictional requirement by forcing petitioners to dismiss prior civil actions without prejudice or costs before proceeding under the Act.

O-F-A-S

27 I. & N. Dec. 709 · Board of Immigration Appeals · Jul 1, 2019

Decision #3970 meet the high burden of proof to qualify for withholding of removal. … Further, the Immigration Judge did not clearly err in finding that the respondent failed to establish that the Government of Guatemala is unwilling or unable to protect him from the men who threatened and beat him.

Industrial Loan Soc. v. Commissioner

14 T.C. 487 · United States Tax Court · Mar 27, 1950

While these adjustments are expressly authorized by the statute and are clearly applicable by their terms to petitioner’s situation, it insists that their inadequacy permits it to resort to the more flexible provisions of … (a) General Rule. — In any case in which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and dis-_ criminatory tax and establishes what would

United States v. Pan Pacific Textile Group, Inc.

395 F. Supp. 2d 1244 · United States Court of International Trade · Aug 26, 2005

The responsibilities delegated by Tao and accepted by Juang clearly constituted the basis of an agency relationship between Juang and defendants. … In the instant case, defendants do not qualify for the exception, since they benefitted from Juang’s fraud.

Informatics Corp. v. United States

42 Cont. Cas. Fed. 77,311 · United States Court of Federal Claims · Mar 18, 1998

Habib informed plaintiff that “[t]he successful SETA contractor must be eligible/qualified to perform on all orders. … Defendant does not dispute that, absent the OCI, plaintiff was a qualified offeror. Nor can defendant dispute that Ms.

Limericks, Inc. v. Commissioner

7 T.C. 1129 · United States Tax Court · Nov 12, 1946

The presumption that such property is community property is well established in the law of Texas. … The case at bar is clearly distinguishable from Stanley Imerman, 7 T. C. 1030 .

R-O

20 I. & N. Dec. 455 · Board of Immigration Appeals · Jul 1, 1992

In order to qualify for withholding of deportation, an alien must show that his life or freedom would be threatened in the country of deportation on account of his race, religion, nationality, membership in a particular social … A reasonable person may well fear persecution even where its likelihood is significantly less than clearly probable. Id.

In re Smythe

480 F.2d 1376 · Court of Customs and Patent Appeals · Jun 28, 1973

The final possibility is a description of the genus itself, either in ipsis verbis, which clearly is not present here, or implied, such as through a complete description of the properties which define the genus, which the … The question becomes whether this evidence is enough on the facts of this case to establish that the use of liquid segmentizing mediums was generally known in this art.

Swan v. Commissioner

42 T.C. 291 · United States Tax Court · Apr 23, 1964

The Golwynne case is clearly distinguishable. 6 Contrary to petitioners’ position, section 302(b) (1) is squarely involved, and the Commissioner’s determination must be sustained unless the redemption was “not essentially … time of its purchase of the Charles, Inc., stock from petitioners, and petitioners in no realistic way parted with their control over or their actual interest or investment in the Charles, Inc., enterprise, for, apart from qualifying

West Coast Mercantile Co. v. United States

60 Cust. Ct. 397 · United States Customs Court · Apr 10, 1968

A metal bookend might be in the shape and form of an angle, yet it would not qualify as a structural shape. … Examination of the physical articles (exhibits 1 through 4, and exhibit 8) demonstrates this quite clearly. Their physical appearance indicates processing beyond angles.

Biltmore Forest Broadcasting FM, Inc. v. United States

80 Fed. Cl. 322 · United States Court of Federal Claims · Jan 25, 2008

(“Liberty”), was not a qualified bidder under the published terms of the auction. … The awardee would then undergo qualification-rigor and if the tentative selec-tee did not qualify, examination would proceed to the next named alternate, and so on until a qualified applicant was found.

Reese v. United States

180 Ct. Cl. 932 · United States Court of Claims · Jul 20, 1967

The additional words, “on the basis of well established medical principles” clearly refer to the distinction between well-established medical principles and medical judgment. … has not been established.

Ransburg Corp. v. Commissioner

72 T.C. 271 · United States Tax Court · May 9, 1979

Petitioner contends that it qualifies for section 483(f)(4) notwithstanding its failure to qualify as a holder under section 1235(b). … Section 483(f)(4) clearly requires that to obtain the interest exception, the transfer must be one described in section 1235(a).

ACOSTA

19 I. & N. Dec. 211 · Board of Immigration Appeals · Jul 1, 1985

Therefore, that section establishes the statutory standard of eligibility for asylum. … a fifth statutory element an alien must initially prove before he qualifies as a refugee.

Rickey v. Commissioner

54 T.C. 680 · United States Tax Court · Mar 31, 1970

On the contrary, we think fhe record clearly shows that petitioner’s obligations were not made in consideration of Hyatt’s agreement to defer the payment of petitioner’s indebtedness. … By purchasing the assets Hyatt did not want through the establishment of accounts receivable it was obvious from the beginning that Hyatt would never be called on to pay the $193,541.48.