Case law

Anderson v. Commissioner

83 T.C. 898 · United States Tax Court · Dec 5, 1984

These factors clearly warrant a decision that no partnership or joint venture relationship exists between the various parties. … In order for expenditures to qualify as mining development expenses, the mine must have reached the development stage, and the expenditures must be for the development of the mine. Estate of DeBie v.

The H. Frazier Company, Inc. v. The United States

302 F.2d 521 · United States Court of Claims · May 9, 1962

This bulletin established what is commonly known as the “end-use” test. … The evidence clearly supports a finding that plaintiff’s limestone contained at least 85 percent calcium carbonate.

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.

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.

Linden Equipment Corp. v. United States

52 Cust. Ct. 351 · United States Customs Court · May 14, 1964

Judge Bao, in writing the opinion in the incorporated ease, presented the issues succinctly and clearly as follows: Whether or not the subject mechanisms are agricultural implements within the purview of said paragraph 1604 … While the'testimony of a single witness may suffice to establish chief use, it must appear that he is qualified by training, experience, and knowledge to comprehend the function of the article- and to be informed of its uses

Warner Collieries Co. v. Commissioner

36 B.T.A. 54 · United States Board of Tax Appeals · Jun 8, 1937

It is well established that the insolvency of the transferor is a condition precedent to proceeding against the transferee to collect the tax. … Certainly the transferees of a mere holding company which has no property other than shares of stock are not immune from the operation of the section.

Taisei Fire & Marine Ins. Co. v. Commissioner

104 T.C. 535 · United States Tax Court · May 2, 1995

Trollope. 1 Total. 121,000 The latter four shareholders were Bermuda residents and the shares were held as qualifying director’s shares, and Fortress was the beneficial owner of each share. … Clearly, the mutual fund company would not be considered dependent on its thousands of investors.

Kelly v. United States

133 Ct. Cl. 571 · United States Court of Claims · Jan 31, 1956

qualified to assume the duties of the position of rating specialist, occupational. … Civil Service Regional Office’s affirmance of the Boston regional office’s actions on the ground that the order was complied with, was clearly erroneous, and on the ground of interchangeability was irrelevant and is not binding

Global Computer Enterprises, Inc. v. United States

88 Fed. Cl. 350 · United States Court of Federal Claims · Jul 24, 2009

[and] will have more clearly definable system development requirements (to move our current CAS financial system(s) to a single “out of the box” Oracle system) and will have a more clearly definable project plan. … While waivers of sovereign immunity, such as the Tucker Act, must be construed narrowly, see McMahon v.

D. A. Foster Trenching Co. v. United States

473 F.2d 1398 · United States Court of Claims · Feb 16, 1973

establishes to the contrary. … An expenditure for entertainment in any such case is considered not to be directly related to the active conduct of the taxpayer’s trade or business unless the taxpayer clearly establishes to the contrary.

American Institute for Economic Research v. The United States

302 F.2d 934 · United States Court of Claims · May 9, 1962

Plaintiff is able to accomplish about one-half its printing requirements on its own premises; an independent printing establishment prints the remainder. … This program, in which plaintiff was joined by three private foundations, was an attempt to interest qualified high school students in the field of economic research.

Noonoo v. United States

39 Cust. Ct. 57 · United States Customs Court · Jul 31, 1957

It clearly appears that such process could not form the basis for further processes in this country which would convert the hides into leather. * * * The court, in the cited case, supra, cited Causse Manufacturing Co. v. … Further, the uncontradicted testimony of plaintiffs’ well-qualified witnesses establishes, in our opinion, that the involved skins in the condition as imported are not leather, inasmuch as they have not had that complete

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.

Humane Society of the United States v. Bush

159 F. Supp. 2d 707 · United States Court of International Trade · Jul 23, 2001

The “government bears the burden of establishing that its position was substantially justified or that special circumstances should preclude an award under the EAJA.” Traveler Trading Co. v. … “Humane II clearly established the legal standard for what constitutes reason to believe under 16 U.S.C. § 1826a(b)(1)(B).” Humane III, 44 F. Supp. 2d at 279 (referring to Humane Society v. Brown, 20 CIT 277, 920 F.

Hopi Tribe v. United States

55 Fed. Cl. 81 · United States Court of Federal Claims · Dec 27, 2002

A waiver of traditional sovereign immunity “cannot be implied but must be unequivocally expressed.” Saraco v. … Plaintiff argues that “like the statutes at issue in Mitchell, the Settlement Act ‘clearly establish[es] fiduciary obligations of the Government’ and a foundation for the Tribe’s breach of trust claim against the United States

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."

Howard v. United States

36 Cont. Cas. Fed. 75,947 · United States Court of Claims · Sep 26, 1990

That Act does not create any substantive enforceable right for the payment of money, but rather is a waiver of sovereign immunity for specified claims. United States v. … The claim plaintiff placed before the Board clearly was a bid protest over which the NASA Board of Contract Appeals has no jurisdiction. See Coastal Corp. v.

Boyer v. West

11 Vet. App. 477 · United States Court of Appeals for Veterans Claims · Oct 8, 1998

The essence of the Secretary’s interpretation is that by providing an exception explicitly based upon total deafness in both ears, Congress clearly considered and rejected the idea of providing a broader exception to the … Prec. 32-97 at 4 (the inclusion of the qualifier “total” necessarily excludes compensation for lesser degrees of non-serviee-connected hearing loss); cf. Cipollone v.

Marcum LLP v. United States

112 Fed. Cl. 167 · United States Court of Federal Claims · Aug 2, 2013

DISCUSSION It is well established that “‘subject-matter jurisdiction, because it involves a court’s power to hear a case, can never be forfeited or waived.’ ” Arbaugh v. … The Continuity and Payment Order did not address payment of plaintiff's subsequent vouchers *177 beyond establishing a schedule for their submission and consideration. .

Judson Sheldon Corp. v. United States

13 Cust. Ct. 65 · United States Customs Court · Aug 16, 1944

The impeller's general manager, David Klein, a qualified biochem *66 ist, was the sole witness. … On the contrary, the evidence clearly shows that the imported beef livers are edible, even though it was necessary to comply with certain formalities if they were exported as food.