Case law

Estate of Merwin v. Commissioner

95 T.C. 168 · United States Tax Court · Aug 21, 1990

) or the qualified heir ceases to use the property for the qualified use. … Assimilating the established importance of a recapture agreement into the foregoing analysis of section 1421(a)(2), we find the following as a matter of law.

Carter-Wallace, Inc. v. The United States

449 F.2d 1374 · United States Court of Claims · Oct 15, 1971

“[I]t is desirable to make use of them [such presumptions] only when the harm that may result from error is clearly outweighed by the savings in social cost which the presumptions afford.” … Clearly, the agreements here in dispute relate in no way to the United States meprobamate patent, but rather deal only with foreign patents.

Savantage Financial Services, Inc. v. United States

123 Fed. Cl. 7 · United States Court of Federal Claims · Sep 3, 2015

“The United States, as sovereign, is immune from suit save as it consents to be sued.” United States v. Sherwood, 312 U.S. 584, 586 (1941). The waiver of immunity “cannot be implied but must be unequivocally expressed.” … In other words, there is sufficient evidence that plaintiff “was qualified to secure the awards if they had been made the subject of” a competition. Id. at 1371.

Martin v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 23, 2020

Martin knew this, as clearly admitted during her testimony at hearing and set forth below. IV. … immunizations.

Griffin v. United States

96 Fed. Cl. 1 · United States Court of Federal Claims · Dec 1, 2010

The court will transfer a ease when a plaintiff articulates a clearly stated and non-frivolous complaint. See Phang v. … In a motion for reconsideration, under RCFC 59(a), “manifest” is understood as “clearly apparent or obvious.” Ammex, Inc. v.

Shoshone Indian Tribe of Wind River Reservation, Wyoming v. United States

56 Fed. Cl. 639 · United States Court of Federal Claims · Jun 9, 2003

In Navajo Nation , the Supreme Court clearly outlined what was needed for a Tribe to state a claim cognizable under the Indian Tucker Act: [A] Tribe must identify a substantive source of law that establishes specific fiduciary … There, the court stated: Because the statutes and regulations at issue in this case clearly establish fiduciary obligations of the Government in the management and. operation of Indian lands and resources, they can fairly

Quatman v. Commissioner

54 T.C. 339 · United States Tax Court · Feb 24, 1970

There remains for decision the question whether there was a gift of a present interest in the income of the trust, which would qualify for the gift tax exclusion. … Unless otherwise restricted by the trust instrument, it was thus clearly contemplated that the beneficiaries would have the right to the current distribution of income, 7 if there should be any income.

PEREZ

22 I. & N. Dec. 689 · Board of Immigration Appeals · Jul 1, 1999

To the contrary, it clearly defines the ter- minating point to be the time when “the alien has committed [the] offense.” … that the “nat- ural reading” of section 240A(d) establishes that Congress intended to end the qualifying period of residence as of the date the offense was committed.

White v. United States

74 Fed. Cl. 769 · United States Court of Federal Claims · Dec 20, 2006

Jurisdiction The Tucker Act confers jurisdiction on the United States Court of Federal Claims over certain suits for money against the United States founded upon the Constitution or Federal law and waives sovereign immunity … Claimants are clearly not required to survive until the day payment is deposited in their bank accounts.

Pacific Mut. Life Ins. Co. v. Commissioner

48 T.C. 118 · United States Tax Court · Apr 28, 1967

Constituting as it did a condition precedent to the very granting of such loan, the fee clearly constituted at least part of the consideration received by petitioner for the execution of the loan agreement. … In like manner, a policy originally issued for a 3-year period and subsequently renewed for an additional 3-year period will not qualify.

Ryder v. United States

585 F.2d 482 · United States Court of Claims · Oct 18, 1978

Berry. 3 The record does not clearly show whether Col. Peach also spoke with the General or his deputy. 4 Very shortly, Gen. … That does not mean, and it never has, that he would be immune from a new removal proceeding (on the same grounds) which was properly conducted.

Louis Wolf & Co. v. United States

15 Cust. Ct. 156 · United States Customs Court · Nov 9, 1945

No attempt was made to establish commercial meaning. … This view was clearly that of our appellate court, in Laszlo v. United States, supra, and of our own court in Pressner v. United States, supra.

Stafford v. Commissioner

73 T.C.M. 1848 · United States Tax Court · Jan 28, 1997

Petitioner does not need immunity because he believes he has committed a criminal act -- quite the contrary. Petitioner's fear of providing the information without immunity is real and substantial. … The situation in the instant case is clearly distinguishable. As discussed supra, the authority being exercised with respect to petitioner is expressly provided by statute.

Florance v. United States

662 F.2d 751 · United States Court of Claims · Oct 21, 1981

In conjunction with his acceptance into the then newly established Department of Defense medical school program, the plaintiff contracted with USUHS to, inter alia, resign his regular Army commission, accept a reserve officer … Although the plaintiff had completed more than 5 years of continuous active duty at the time of his discharge on April 30, 1980, he clearly does not meet the other requirements of the statute.

MDB Communications, Inc. v. United States

53 Fed. Cl. 245 · United States Court of Federal Claims · Aug 14, 2002

. § 1491 (2000), which waives sovereign immunity for claims “against the United States founded either upon the Constitution, or any Act of Congress or any regulation of an executive department, or upon any express or implied … The Comptroller General’s rulings do not stand for the proposition that every legislative grant of spending authority qualifies as an appropriation.

A-A-R

29 I. & N. Dec. 38 · Board of Immigration Appeals · Apr 22, 2025

The Immigration Judge’s factual finding with respect to motive is not adequately supported and is clearly erroneous. See Anderson v. … [and] assess whether the likely response from public officials qualifies as acquiescence under the government regulations.” Myrie, 855 F.3d at 516.

Polyco, Inc. v. Commissioner

91 T.C. 963 · United States Tax Court · Dec 5, 1988

However, the administrative remedies which must be exhausted by a prevailing party in order to qualify for reasonable litigation costs, pursuant to the requirements of section 7430(b)(1), refer to an appeals office conference … These allegations on their face clearly demonstrate that had petitioner contacted respondent’s counsel promptly with the facts and arguments, particularly including expert reports, as respondent’s counsel requested and as

Drew v. Commissioner

12 T.C. 5 · United States Tax Court · Jan 10, 1949

It is enough that the wife’s contribution was a material factor in the establishment and operation of the enterprise. Drew’s Manstore was developed from small beginnings. … There is credible testimony that the amounts paid him were less than the compensation currently paid to qualified men rendering like services.

Acuna v. United States

1 Cl. Ct. 270 · United States Court of Claims · Nov 1, 1982

ALPA, the bigger of the two unions, had, however, taken the position that the entire flight deck crew of a jet aircraft should be pilot qualified. … In addition to the traditional two pilot-qualified persons and a flight engineer, the crew also included a third pilot who had no real duties to perform.

Xia v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 30, 2025

The clinical evidence of S.L.’s febrile infection established that she was already “clearly” in an inflamed state, and thus a preexisting infection was the most likely cause for S.L.’s condition. Id. at 170–71. … The flu vaccine clearly did not cause that initial fever.