Case law

Overview Books, LLC v. United States

72 Fed. Cl. 37 · United States Court of Federal Claims · Jul 24, 2006

an established publishing house. … Only after such a property interest has been established does it become subject to Constitutional protections.

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.

Hornos Electricos De Venezuela, S.A. v. United States

285 F. Supp. 2d 1353 · United States Court of International Trade · Aug 29, 2003

An event is unusual in nature if it “possesses a high degree of abnormality and is of a type clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the enterprise.” … or producer establishes the material terms of sale.’”

Daimler Chrysler Corp. v. United States

26 Ct. Int'l Trade 1262 · United States Court of International Trade · Oct 25, 2002

Perhaps one could establish a standard that any painting that takes an assembled article out of the norm for that article is disqualifying. That of course, is not a bright line test. … The various requirements for establishing entitlement to the exemption apply only to the American-made components of the assembly. (e) Subassembly.

Haldane v. United States

1 Cl. Ct. 691 · United States Court of Claims · Mar 1, 1983

Thereafter, on *692 June 4, 1980, prior to her entry onto active duty, she was again examined and avers, “[I]n an examination that was much shorter than my enlistment physical, I was found to be in excellent health and qualified … United States, 212 Ct.Cl. 353, 356 , 548 F.2d 340, 342 (1977), and other cases, to the effect that the determination of the Board cannot be disturbed unless it is clearly arbitrary, capricious, not supported by substantial

United States v. Whealon

49 C.C.P.A. 31 · Court of Customs and Patent Appeals · Feb 13, 1962

The court said, “It [a house of worship] is, in our opinion, a place under the control of an established faith or sect where, under the auspices of that faith or sect, groups of persons regularly meet to join in acts of worship … The precise nature of the discourses which are given to the students does not appear very fully or very clearly from the testimony.

Coal Co. Boiler Inspection

35 Pa. D. & C. 327 · Pennsylvania Department of Justice · May 2, 1939

L. 912, clearly set forth the intention of the legislature to repeal by implication the provisions relating to inspection of boilers in and about the anthracite coal regions as contained in the Act of 1891? … Having established that both the Act of June 2, 1891, P. L. 176, and the Act of May 2,1929, P. L. 1513, and the amending Act of May 27, 1937, P.

Ferreiro v. United States

54 Fed. Cl. 274 · United States Court of Federal Claims · Oct 29, 2002

Legitimate claims against the Government are paid upon the establishment of sufficient proof. … The government also refers to the well-established principle that “[i]n construing a statute waiving the sovereign immunity of the United States, great care must be taken not to expand liability beyond that which was explicitly

Hydraulic Press Manufacturing Co. v. Commissioner

27 T.C. 278 · United States Tax Court · Nov 9, 1956

The evidence clearly shows that prior to January 1,1940, the petitioner was committed to a course of action calling for the construction of an addition to its plant. … This reconstruction is based upon all the qualifying factors contended for in petitioner’s various applications for relief and amendments thereto, the principal qualifying factor being the commitment for increased capacity

Forestry Surveys & Data v. United States

44 Fed. Cl. 485 · United States Court of Federal Claims · Jul 14, 1999

In this court, the Tucker Act waives the United States’ immunity from suit with respect to the claims identified by the act. United States v. Mitchell, 463 U.S. 206, 212 , 103 S.Ct. 2961 , 77 L.Ed.2d 580 (1983). … First, as to the requested injunction barring use in this contract of a performance evaluation of a prior contract, the issue is clearly moot.

Wilson v. Commissioner

2 T.C. 1059 · United States Tax Court · Nov 30, 1943

No duly appointed, qualified or acting executor existed against whom respondent could proceed. … Wilson, and the trust created by the latter for his children, was clearly error.

Douglas J. Rosinski v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Jan 30, 2020

a "qualifying service-connected disability." … Snyder clearly established that VA's obligations under section 5904 to pay attorneys fees are not affected by additional statutory limitations on a particular veteran's ability to receive payment as those do not affect the

Klamath Irrigation District v. United States

64 Fed. Cl. 328 · United States Court of Federal Claims · Feb 28, 2005

Several decisions of the Supreme Court shed light on what is a qualifying “interest.” In Cascade Natural Gas Corp. v. … District of Columbia, 417 F.2d 728, 738 (D.C.Cir.1969), is as applicable here as in any Federal court, all of which, of course, are of “limited” jurisdiction. 8 Moreover, no separate waiver of sovereign immunity is required

Nix v. Brown

4 Vet. App. 462 · United States Court of Appeals for Veterans Claims · Apr 5, 1993

In June 1987, the veteran requested a physical examination for the purpose of determining whether he was qualified to receive special monthly pension benefits. R. at 122. … Accordingly, the Court holds that the BVA’s conclusion that a stomach disorder was not incurred in or aggravated by service is not clearly erroneous.

American Capital Corp. v. United States

58 Fed. Cl. 398 · United States Court of Federal Claims · Oct 31, 2003

Initially, FIRREA allowed thrifts to count “qualifying supervisory goodwill” toward half of the core capital requirements, but this transitional accommodation was phased out by 1995. … be definite before a contract may be established.

Fletcher

650 F.2d 292 · United States Court of Claims · Dec 31, 1980

Thus, it is her contention that she may avail herself of the six-year statute of limitations and other generally applicable procedures in this court, under which she allegedly would qualify. … To allow taxpayers the option of proceeding at will either under the tax code or separate and apart therefrom would clearly defeat the purposes for which the refund-claim procedures in the tax code were established.

Estate of Turner v. Comm'r

138 T.C. 306 · United States Tax Court · Mar 29, 2012

On April 15, 2002, Clyde Sr. and Jewell established Turner & Co., a Georgia limited liability partnership. Id. at 8. … it cannot be created with such qualifying assets.

Red Hawk Construction, Inc. v. United States

108 Fed. Cl. 779 · United States Court of Federal Claims · Feb 13, 2013

Such a waiver of sovereign immunity must be “unequivocally expressed.” United States v. King, 395 U.S. 1, 4 (1969). … The undisputed facts clearly establish that ServisFirst, not Red Hawk, is the sole assignee of the right to payment under the contract.

Estate of Freeman v. Commissioner

67 T.C. 202 · United States Tax Court · Nov 10, 1976

During his lifetime, subsequent to the establishment of the trust, decedent received periodic payments of income from the trust. … Petitioner cannot prevail in his argument that for gift tax purposes the power received by decedent qualified as a present interest but for purposes of the estate tax decedent did not possess said power.

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.