Case law

Hancock v. Commissioner

31 T.C. 752 · United States Tax Court · Jan 21, 1959

However, petitioner was not always able to determine at weaning if an animal would qualify for the breeding herd, inasmuch as defects might not become apparent until later in the animal’s life. … Finally, the taxpayer in Clark advertised extensively throughout the entire taxable period, a fact clearly not present in the present proceeding.

Hyundai Steel Co. v. United States

753 F. Supp. 3d 1355 · United States Court of International Trade · Jan 16, 2025

, and the amount of, a subsidy . . . if— (I) eligibility is automatic, (II) the criteria or conditions for eligibility are strictly followed, and (III) the criteria or conditions are clearly set forth … Appx16457. 10 As here, see note 8, in Hyundai III Commerce also relied on the list of qualifying subsectors to find de jure specific- ity. See 701 F. Supp. 3d at 1412.

Holland v. United States

United States Court of Federal Claims · Aug 7, 2020

limited by 28 U.S.C. § 2501, which prescribes a six-year statute of limitations for claims arising under the Tucker Act’s waiver of sovereign immunity. … The dates referenced by plaintiff in his complaint clearly place the filing of plaintiff’s current complaint beyond the six-year statute of limitations, making the allegations raised in his current complaint time-barred.

A-A-R

29 I. & N. Dec. 38 · Board of Immigration Appeals · Apr 24, 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.

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.

Davis v. Secretary of Health and Human Services

United States Court of Federal Claims · May 24, 2022

To “qualify as any subtype of GBS, there must not be a more likely alternative diagnosis for the weakness.” 42 C.F.R. § 100.3(c)(15)(v). … Chaudhry maintains that a definitive diagnosis of CIDP was never established.

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

Olympia USA, Inc. v. United States

32 Cont. Cas. Fed. 73,084 · United States Court of Claims · Nov 21, 1984

However, it is equally well-established that a bidder’s failure to list the item name or number of a “qualified product” will be excused as a minor informality where the bid contains other information that allows the contracting … In the procurement at issue, the solicitation clearly indicates that only bids for one of the “eligible products” may form the basis for a contract award.

Kraft Phenix Cheese Corp. v. United States

10 Cust. Ct. 271 · United States Customs Court · May 12, 1943

Such testimony is clearly immaterial. In any' event, in the absence of a showing that there was a distinction between the common meaning and the trade meaning of the term, it was not acceptable. … Three equally qualified witnesses, appearing in behalf of the plaintiff, testified that in trade and commerce of the United States the term includes the flavored Gruyére process-cheese.

Blinderman Construction Co. v. United States

42 Cont. Cas. Fed. 77,210 · United States Court of Federal Claims · Nov 13, 1997

Connor failed to satisfy rigorous qualifications clearly delineated in the contract. … None of this has been established in the case at bar.

Policy Analysis Co. v. United States

50 Fed. Cl. 626 · United States Court of Federal Claims · Oct 4, 2001

Status of Frank’s Duplicating as plaintiffs authorized agent A statute of limitations “is a condition on the waiver of sovereign immunity and thus must be strictly construed.” Bowen v. … Furthermore, the March 19, 1999 show cause letter was clearly marked "Certified P 345 507 395." .

Plant v. Commissioner

30 B.T.A. 133 · United States Board of Tax Appeals · Mar 20, 1934

Eogers, died in 1908, devising his plantation in Texas to the Texas Guarantee & Trust Co. in trust, which company declined to qualify and the petitioner, John D. … This is fully and clearly shown in our findings of fact.

Application of Hampton G. Corneil and Andrew D. Suttle, Jr

347 F.2d 557 · Court of Customs and Patent Appeals · Oct 12, 1965

To the contrary, I suggest that these statements represent an informed prognosis by highly qualified experts based upon a rigorous diagnosis of the problems encountered in the Project Gnome experiment. … been done clearly is not, in itself, a sufficient basis for rejecting all applications purporting to disclose how to do it.”

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." .

United States v. Arnhold & Co.

27 C.C.P.A. 135 · Court of Customs and Patent Appeals · Oct 30, 1939

Four of the witnesses called on behalf of importer-qualified as being -familiar with that processing of the skins which takes place in-China. … We think that the evidence clearly establishes that the dogskins-as imported were not completely dressed.

TONGA

11 I. & N. Dec. 621 · Board of Immigration Appeals · Jul 1, 1966

The foregoing establishes the respondent's deportability on the charge contained in the order to show . cause. … The respondent's statement that "it was his intention to remain permanently in the United States" was, as indicated by the special inquiry officer, qualified by the phrase "if he could."

Cabirac v. Comm'r

120 T.C. 163 · United States Tax Court · Apr 22, 2003

Sec. 72(t)(l). 7 A qualified retirement plan includes individual retirement accounts. Sec. 4974(c). … The evidence clearly supports imposition of this addition, and petitioner raises no arguments with respect to this issue. We sustain respondent’s determinations on the basis of the record before us. C.

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.

United States v. Perez

464 F.2d 1043 · Court of Customs and Patent Appeals · Aug 17, 1972

The court there stated: * * * it is incumbent on tbe importer, to establish that these machine parts when returned had not been advanced in value or improved in condition * * *. *195 The court further observed that it would … Appellee clearly has not met that burden. II. The Axles We think that the axles must be held to be advanced in value and improved in condition for generally the same reasons as the Z beams.

North American Sequential Sweepstakes v. Commissioner

77 T.C. 1087 · United States Tax Court · Nov 3, 1981

There is nothing in the record which firmly establishes that petitioner had previously intended to provide such support. … Clearly, under these circumstances we cannot find that petitioner has sustained its burden of proof.