Case law

Blue Lake Forest Products, Inc. v. United States

75 Fed. Cl. 779 · United States Court of Federal Claims · Mar 29, 2007

The Court explained: It is well established that the attorney-client privilege is not limited to actions taken and advice obtained in the shadow of litigation. … On September 15, 2004, Plaintiffs argued that the Brouha Memorandum established a subject-matter waiver in their Revised Motion to Compel. Ex. C at 7.

Boyer v. United States

United States Court of Federal Claims · Apr 20, 2022

If they have a national certification that could qualify for like two steps. … And then the steps are generally based on qualifying experience or – generally we would go qualifying experience initially. . . .

Bevins v. United States

166 Ct. Cl. 547 · United States Court of Claims · Jun 26, 1964

On December 1,1942, *550 plaintiff was examined for Army Officers’ Candidate School and was found to be physically qualified. … for induction and physically qualified for Officers’ Candidate School.

Bolt v. Commissioner

50 T.C. 1007 · United States Tax Court · Sep 30, 1968

First, there is the warming up; then there is qualifying; next there are the various heat races; then the semimain event; and, finally, the main event. … The record clearly indicates that petitioner openly engaged in racing activities. We consider that in this way petitioner did “hold himself out” as being engaged in the racing business.

Elson v. Commissioner

28 T.C. 442 · United States Tax Court · May 24, 1957

Euthermore, it is the established rule in this state that the will (or wills) itself may be sufficient to establish the prior agreement to dispose of the property according to the terms of such agreement. Campbell v. … If to that end they execute a joint instrument, clearly expressing their purpose, then, whether it be called a contract, compact, will, or conveyance, we think it should be treated as a relinquishment of dower right, or,

Anderson v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 15, 2017

Huq claimed that the MMR vaccine was itself immune-suppressive. The result, according to Dr. … Both experts were qualified to offer the opinions they did, but Dr.

Century Circuit v. Commissioner

31 B.T.A. 764 · United States Board of Tax Appeals · Nov 28, 1934

The prohibition is not qualified by the time of the declaration or payment of dividends; it takes no account of whether they were received before or after affiliation. … The fact that certain payments are designated transportation or installation cost does not establish error in respondent’s requiring them to be capitalized.

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.

Hoffman v. United States

108 Fed. Cl. 106 · United States Court of Federal Claims · Dec 21, 2012

Otherwise, the PEB would have found him to be "Physically Qualified.” … By contrast, the Navy’s conclusion that the illness was not duty-related is clearly indicated by the decision, in March 2006, to terminate Colonel Hoffman’s MEB processing. AR 180-81.

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.

Arthur L. Hairston v. Denis McDonough

United States Court of Appeals for Veterans Claims · Apr 20, 2023

Accordingly, the Court concludes that 38 U.S.C. § 1521(c) clearly requires that the payable pension rate be reduced by a spouse's income because it is countable as part of a veteran's annual income. … The statutory definition conditioned who can qualify as a "child" for VA benefits purposes on several factors, such as age, marital status, and student-status.

Purepac Corp. v. United States

10 Cust. Ct. 53 · United States Customs Court · Jan 13, 1943

Storey, whose education and experience in the petroleum field made him eminently qualified to testify on the subject, stated that he anatyzed a sample of the oil in question and found it satisfactory for medicinal oil use … establishes that oil such as that in question is, and was at and prior to the passage of the revenue act, chiefly, if not exclusively, used for the purpose of making medicinal oil.

Lublin Corp. v. United States

84 Fed. Cl. 678 · United States Court of Federal Claims · Dec 3, 2008

Waivers of sovereign immunity cannot be implied but “must be unequivocally expressed,” Lane v. … (HVH), which established HVH as the prime contractor to HUD for managing, marketing, and overseeing the sale of HUD-owned single family homes in Pennsylvania.

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

Muscogee (Creek) Nation of Oklahoma v. United States

103 Fed. Cl. 210 · United States Court of Federal Claims · Dec 2, 2011

Jurisdiction Litigation against the United States requires an explicit waiver of sovereign immunity. “The United States, as sovereign, is immune from suit save as it consents to be sued.” United States v. … The Arthur Anderson report clearly and admittedly does not meet these requirements.”

Kane County, Utah v. United States

United States Court of Federal Claims · Mar 20, 2018

The PILT Act As described in greater detail in Kane County I, the PILT Act is a federal statute that is designed to “compensate[] local governments for the loss of tax revenues resulting from the tax- immune status … The Tucker Act serves as a waiver of sovereign immunity and a jurisdictional grant, but it does not create a substantive cause of action. Jan’s Helicopter Serv., Inc. v. Fed. Aviation Admin., 525 F.3d 1299, 1306 (Fed.

Hines v. Secretary of the Department of Health & Human Services

21 Cl. Ct. 634 · United States Court of Claims · Oct 15, 1990

Dimitrov stated that petitioner’s counsel had provided her with some literature on immunizations and vaccines, including literature published for parents entitled “Healthy Kids,” which reviewed the symptoms of measles. … Department of Health and Human Services publication entitled “Morbidity and Mortality Weekly Report,” which states that one of the known side effects of the mumps vaccine is unilateral nerve deafness within thirty days of immunization

Bruyea v. United States

United States Court of Federal Claims · Dec 5, 2024

. § 7422(a)” and that “Section 7422(a) waives the United States’ sovereign immunity from refund suits, . . . provided the taxpayer has previously filed a qualifying administrative refund claim” (internal citation omitted) … The Technical Explanation clearly supports Mr.

Lion Raisins, Inc. v. United States

57 Fed. Cl. 505 · United States Court of Federal Claims · Aug 20, 2003

“As a waiver of sovereign immunity, the EAJA is interpreted narrowly. But this is not a talisman for permitting the government to avoid liability in all cases.” Massie v. … To qualify as a prevailing party, plaintiff must satisfy the eligibility requirements of both net worth and number of employees.

Wisconsin Electric Power Co. v. United States

90 Fed. Cl. 714 · United States Court of Federal Claims · Dec 18, 2009

Circuit “operated in excess of its jurisdiction and, specifically, without an appropriate waiver of sovereign immunity.” … Hamal qualified as an expert witness more than 20 times. Mr. Hamal was qualified as an expert related to business decision-maldng, economic analysis, and the analysis of damages claims in the electric industry. .