Case law

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.

Di Jub Leasing Corp. v. United States

505 F. Supp. 1113 · United States Court of International Trade · Dec 5, 1980

On the contrary, the Judiciary Committee commented (H.R.Rep.No.96-1235, 46 U.S.Code Cong. & Admin.News 1980, p. 7116): * * * In keeping with the underlying policy of this legislation [H.R.7540] to establish a uniformity of … Clearly, these two critical sworn statements are contradictory. On July 2, 1979, Mr.

Dana Corp. v. United States

38 Fed. Cl. 356 · United States Court of Federal Claims · Jul 15, 1997

“It is well established that the Commissioner enjoys ‘broad discretion’ to determine whether, ‘in his opinion’ a taxpayer’s accounting methods clearly reflect income, Thor, 439 U.S. at 540 , 99 S.Ct. at 785 (quoting 26 C.F.R … A 100% mismatching between income and interest payments, as conceded by plaintiff, does not clearly reflect income. Plaintiff asked the court to consider the reasoning established in Priv. Ltr.

Lebanon Chemical Corp. v. United States

32 Cont. Cas. Fed. 73,031 · United States Court of Claims · Aug 16, 1984

The agency is to establish procedures for the storage, transportation, and disposal of cancelled pesticides;, however, as contrasted with the indemnity provisions, there are no statutory provisions for government reimbursement … The plaintiff clearly had no reason to repudiate the agreement under which it had already performed.

Knaub v. United States

22 Cl. Ct. 268 · United States Court of Claims · Jan 8, 1991

For example, prior to 1989, a husband and wife always qualified as one person. Id. § 795.11. … Prior to 1989, a husband and wife always qualified as one person. Id. § 795.11.

Upper Deck Co.

Trademark Trial and Appeal Board · Feb 14, 2001

qualifies as a “trademark.” … Insofar as notice is concerned, applicant argues that the nature of its mark is clearly set forth in the description of the mark and the public would understand what a hologram is.

Juda v. United States

13 Cl. Ct. 667 · United States Court of Claims · Nov 10, 1987

Four separate political entities ultimately were established. … Diggs dealt with the legal effect of a statute (the Byrd Amendment) that was enacted clearly in breach of the United Nations Charter.

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

Plywood & Dook Manufacturers Corp. v. United States

40 Cust. Ct. 763 · United States Customs Court · Mar 27, 1958

However, it clearly appears that all of the 65 sales did not involve quantities of 400 square meters or more sold at one sale. … Slotte was qualified to give evidence as to the “trade customs and the practices prevailing in * * * [the plywood] business in the home market in Finland.”

Lee v. United States

196 F. Supp. 2d 1351 · United States Court of International Trade · Mar 29, 2002

Meyer, 510 U.S. 471, 475 (1994) (“[s]overeign immunity is jurisdictional in nature”). … A penalty assessed against a broker qualifies easily as a “duty imposed by law,” and thus is a “debt or obligation” for purposes of 19 C.F.R. § 111.29. F.

Davis v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 18, 2015

There are two separate means of establishing entitlement to compensation. … the Table, then the injury may be presumed to qualify for compensation. §300aa- 13(a)(1); §300aa-11(c)(1)(C)(i); §300aa-14(a).

American Express Co. v. United States

10 Ct. Cust. 275 · Court of Customs and Patent Appeals · Apr 13, 1920

They are referred, to as indicating that the metal paragraphs have not in practice been regarded as clothed with immunity from proof of commercial meaning to the degree the Government urges. *282 As to the second above contention … The fact should be noted here that the record in this case clearly establishes that the merchandise before us is not in its imported condition an article or ware wholly or partly manufactured and ready for a predetermined

Oberman Mfg. Co. v. Commissioner

47 T.C. 471 · United States Tax Court · Feb 8, 1967

taxpayer in arriving at such deduction, shall not be denied for any taxable year ending before January 1, 1969, solely by reason of the fact that (1) the liability for the vacation pay to a specific person has not been clearly … the qualifying service necessary under a plan or policy (communicated to the employee before the beginning of the vacation year) which provides for vacations with pay to qualified employees.

Aboussie v. Commissioner

60 T.C. 549 · United States Tax Court · Jul 10, 1973

In reversing the District Court decision, the Fifth Circuit stated that “It now has been established that in connection with the Buyers’ purchase of the Seller’s stock there was a tripartite agreement, consisting of the formal … First, as to petitioner’s contention that the agreements were between the corporation and himself, the written agreement dated October 13, 1966 (and quoted above), clearly shows otherwise.

John V. Carr & Son, Inc. v. United States

65 Cust. Ct. 301 · United States Customs Court · Oct 16, 1970

Detrick Company, Chicago, was qualified to testify as to the use of “Abresist” and its installation at the Detroit Edison plant. Mr. … Since the evidence is concedely clearly insufficient on this point, defendant’s contention for alternative classification under TSUS item 532.31 is not proved.

Estate of Sally J. Anenberg, Donor, Steven B. Anenberg, and Special Administrator, Petitioner(s)

United States Tax Court · May 20, 2024

. ————— S and her husband, D, established a family trust. … That transfer clearly represented a gift.

Northport Shores v. Commissioner

31 B.T.A. 1013 · United States Board of Tax Appeals · Jan 15, 1935

Gallagher and Ward, at least, were qualified in their respective fields. … and convincingly establishing those values at that date to have been $500,000 for the entire property and $250,000 for the undivided one-half interest therein.

United States v. Simon Saw & Steel Co.

51 C.C.P.A. 33 · Court of Customs and Patent Appeals · Jan 23, 1964

Those cases established the rule of construction giving controlling force and effect to a “use” provision. * * * * * # * The application of the cases above cited to the facts of the case at bar leads clearly to the conclusion … In paragraph 340 only one article is capable of qualifying as a circular saw: it must be an article circular in shape, with teeth on the periphery.

Henry L. Gardner v. Erik K. Shinseki

22 Vet. App. 415 · United States Court of Appeals for Veterans Claims · Mar 13, 2009

Character of Discharge and Insanity Determinations "In order to qualify for VA benefits, a claimant . . . or the party upon whose service the claimant predicates the claim . . . [must be] a 'veteran.'" … The Court reviews the Board's factual decision in this regard under the "clearly erroneous" standard of review. 38 U.S.C. § 7261(a)(4); see Beck, supra; Gilbert v. Derwinski, 1 Vet.App. 49, 52-53 (1990).

United States v. Fuchs Shoe Corp.

41 C.C.P.A. 179 · Court of Customs and Patent Appeals · Dec 30, 1953

It is to be noted that all of the testimony and other evidence clearly establish that a woven upper is an essential characteristic of huaraches. … If the definition were so qualified as to satisfy the contention of the importer, it is not difficult to visualize footwear, the vamp consisting of a solid piece of leather attached to the insole by such a minute degree of