Case law

United States v. Shaland

30 Cust. Ct. 575 · United States Customs Court · Jan 15, 1953

The witness was testifying under the sanctions of oath and cross-examination, and had been duly qualified to testify concerning the subj ect matter. … The record clearly shows that *580 the free offer of the merchandise in Seto was not in any way conditioned upon delivery of the merchandise to Nagoya, and that delivery of the merchandise to a place other than the principal

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.

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.

ASG Industries, Inc. v. United States

610 F.2d 770 · Court of Customs and Patent Appeals · Nov 29, 1979

Further, it would be inconsistent with the broad meaning of “grant” long ago established by the Supreme Court in Nicholas & Co. v. … actual bounty or grant, it rejected counsel’s argument that the payments were intended to compensate the distillers for costs'due to British excises and concluded that costs due to a foreign government’s excises could not qualify

Sargent v. Commissioner

93 T.C. 572 · United States Tax Court · Nov 13, 1989

On March 5, 1980, respondent issued a letter whereby a pension plan established by Chiefy-Cat and covering Sargent was determined to be a qualified pension plan. Such favorable determination is still in effect. … Commissioner, supra, we held that, where the personal service corporation had a recognized separate existence and there were clearly established and observed arrangements between the entities and individual involved, the

Kettle v. United States

104 Fed. Cl. 699 · United States Court of Federal Claims · Apr 18, 2012

Whether an item qualifies as a partnership item is critical to its tax treatment under TEFRA. See 26 U.S.C. § 6231 (a) (2006). … When waiver legislation contains a statute of limitations, the limitations provision constitutes a condition on the waiver of sovereign immunity. Block v. North Dakota ex rel.

White Mountain Apache Tribe v. United States

46 Fed. Cl. 20 · United States Court of Federal Claims · Nov 19, 1999

The United States Army established Fort Apache.in 1870. … See id. at 1563. 8 The 1960 Act and the additional statutes and regulations plaintiff relies upon here are clearly distinguishable from the statutory and regulatory scheme in Brown .

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

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.

Danze, Inc. v. United States

319 F. Supp. 3d 1312 · United States Court of International Trade · Jun 19, 2018

Rather, “the modification or adaptation must be significant so as to clearly render the article for use by handicapped persons.” Id. … However, none of the cited rulings establish that mere compliance with ADA standards warrants duty-free treatment.

GRAHAM

11 I. & N. Dec. 234 · Board of Immigration Appeals · Jul 1, 1965

The evidence of record clearly establishes that the respondent is sub- ject to deportation under section 241(a) (2) of the Immigration and Nationality Act, in that, after admission as a nonimmigrant under section 101(a) ( … Clearly, the term "continuous physical presence" can in nowise be equated with the term "continuous resi- dence." .

Olick v. Commissioner

73 T.C. 479 · United States Tax Court · Dec 17, 1979

To carry out the ARTTC program, the University of Alaska established what was essentially a “university on wheels.” … The other stated purposes 10 were not attainable unless the trainees were qualified, that is, adequately trained.

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.

Sierra Pacific Resources & Subsidiaries v. United States

56 Fed. Cl. 366 · United States Court of Federal Claims · Nov 21, 2002

Once jurisdiction is challenged by the court or the opposing party, the plaintiff bears the burden of establishing jurisdiction. See McNutt v. Gen. … Rather, both forms clearly indicate the specific items Nevada Power presented for consideration by the IRS.

Loeh v. United States

74 Fed. Cl. 106 · United States Court of Federal Claims · Dec 4, 2006

Therefore, the regulations clearly do not provide Mr. Loeh with a regulatory entitlement to separation pay. CONCLUSION Having granted Mr. … United States, 50 Fed.Cl. 718, 727 (2001) (construing a similar provision under 10 U.S.C. § 1174 (c)(2) as giving the Secretary the discretion to establish criteria under which a reservist would not be eligible for separation

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.

Coleman v. United States

116 Fed. Cl. 461 · United States Court of Federal Claims · Jun 3, 2014

Coleman’s lack of income and absence of savings could qualify him for in forma pauperis status, his complaint is dismissed for lack of jurisdiction in this court. … Coleman’s complaint is insufficient to establish a cause of action in this court.

Cherokee Nation v. United States

26 Cl. Ct. 798 · United States Court of Claims · Jul 23, 1992

Plaintiff thereby concluded that the Plat Maps clearly showed the Tribe’s ownership of the riverbed. … The party with the most incentive to establish ownership in this case was clearly the Cherokee Nation.

Dow Jones & Co. v. Commissioner

41 T.C. 102 · United States Tax Court · Oct 29, 1963

Since we have concluded that the taxpayer has failed to qualify for relief, there is no need to discuss the petitioner’s proposed constructive average base period net income. … (a) General Rule. — In any case in which the taxpayer establishes that the tax cont* puted under this subchapter (-without the benefit of this section) results In an excessive and discriminatory tax and establishes what would