Case law

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.

Geo. M. Graves Co. v. United States

6 Cust. Ct. 344 · United States Customs Court · May 8, 1941

the paper industry in. this country and Canada; that he had been in every paper mill in the United States; and that he was a charter member of the Technical Association of the Paper and Pulp Industry, which has to do with establishing … Listening to discussions on the subject, reading the technical literature on the subject, and in consideration of the establishment of definitions. [[Image here]] Q.

TIE Communications, Inc. v. United States

18 Ct. Int'l Trade 358 · United States Court of International Trade · May 5, 1994

The Court adds that section 1592(c)(5) provides for “forfeiture” to “protect the revenue” of the United States; a term identical to one qualifying term in section 1621, “forfeiture.” … Defendants’ claim that TIE’s second count should be dismissed because TIE has alleged a tort claim (i.e., fraud) which is specifically excluded from the torts to which the government has waived sovereign immunity under the

Babbitt v. United States

16 Ct. Cl. 202 · United States Court of Claims · Dec 15, 1880

The qualifying age of the cadet differs from that of the enlisted soldier and indicates a different object. … So far as it holds cadets to be enlisted men it is clearly wrong. IY.

Circle K Corp. v. United States

23 Cl. Ct. 665 · United States Court of Claims · Aug 2, 1991

In response, the company implemented a program to establish a long position in corn futures to protect against possible further price increases. … Any agreement which provides for access at a reasonable price, and avoids the perils of excess purchases on the spot market, clearly is advantageous.

AG Route Seven Partnership v. United States

57 Fed. Cl. 521 · United States Court of Federal Claims · Jul 29, 2003

Clearly, the government’s solicitation of Old Surety to potential acquirers can be *529 characterized as a request for offers. … In its capacity as regulator, the government had every right to assess the capital position of a prospective acquiring thrift in order for said thrift to minimally qualify as a viable acquirer.

Carbine v. Commissioner

83 T.C. 356 · United States Tax Court · Sep 18, 1984

The point is that the course he followed was in fact clearly and reasonably related to the "conservation” of his securities, notwithstanding that he might conceivably have attained that objective in some other manner. … A payment may qualify as "necessary” if it is "appropriate and helpful.” See Commissioner v. Heininger, 320 U.S. at 471 ; Welch v. Helvering, 290 U.S. at 113 .

C.J. Betters, Corp. v. United States

36 Cont. Cas. Fed. 75,935 · United States Court of Claims · Aug 27, 1990

In Count I, Betters asserts that HUD failed to satisfy its obligation, under the sale contract, to establish rental subsidies on behalf of the apartments’ qualifying low income tenants on or shortly after *379 the date of … HUD’s statement that tenants in occupancy “have, or will have at closing or shortly thereafter” their Section 8 certificates, was clearly inaccurate given that the process necessary to validate such a statement had not even

Oak Hill Finance Co. v. Commissioner

40 T.C. 419 · United States Tax Court · May 28, 1963

so qualifying from the definition of a personal holding company. … Although it is apparent that petitioner relied heavily upon borrowed funds for its working capital, it has failed to establish whether its capitalization was adequate. Cf.

Commercial Aluminum Cookware Co. v. United States

20 Ct. Int'l Trade 1007 · United States Court of International Trade · Aug 13, 1996

Because “lids” are clearly embraced eo nomine within “[closures imported separately” of subheading 7010.90.20, HTSUS, plaintiff reasons, and because there are no express limitations — other than that the closures be “of glass … A plain reading of the heading reveals these limitations only apply to those items that precede the qualifying language.

Veryzer v. Secretary of Health & Human Services

98 Fed. Cl. 214 · United States Court of Federal Claims · Feb 17, 2011

Moulden contends that “[Louis] Pasteur’s germ theory of mammalian disease is both incorrect and inaccurate in that “disease is NOT being caused by ANY particular pathogen or strain of pathogen ... it is the non-specific immune … Second, the [Vaccine] Act gives explicit authority, in subsection (c), to “establish” the record, and the record thus established is the record that subsection (b) ... instructs the Court to consider. Id. at *19.

Ancman v. United States

77 Fed. Cl. 368 · United States Court of Federal Claims · Jun 13, 2007

Nonetheless, the estimates were clearly identified as such and provided the address of the proper source to obtain official estimates. … The waiver of immunity “cannot be implied but must be unequivocally expressed.” United States v. King, 395 U.S. 1, 4 , 89 S.Ct. 1501 , 23 L.Ed.2d 52 (1969).

Lockheed Aircraft Corporation v. The United States

426 F.2d 322 · United States Court of Claims · May 15, 1970

This would have to be qualified by any special factors that would preclude universal allocation. … California itself might as a matter of policy choose to avoid any possible clash of sovereignties by not taxing government work, but it cannot simply be assumed that is the policy, or if it is the policy, that it would extend immunity

Akal Security, Inc. v. United States

103 Fed. Cl. 310 · United States Court of Federal Claims · Dec 29, 2011

Walden also points out that “the [CO] clearly examined the merits of each offerors’ proposals, as judged against the RFP evaluation criteria.” Int. Mot. at 36. … Indeed, the record clearly shows that Akal was credited for similar strengths in these areas.

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.

Moore v. United States

48 Fed. Cl. 394 · United States Court of Federal Claims · Dec 21, 2000

In this regard, the article posits that the fact that an agreement does not qualify as a "procurement contract” under that statute does not necessarily mean that it also does not qualify as "contract” within the broader language … In these circumstances, equitable estoppel clearly does not apply.

L-3 Communications Integrated Systems L.P. v. United States

132 Fed. Cl. 325 · United States Court of Federal Claims · May 31, 2017

Part of that qualifying proposal included a “Cost Volume/Proposal for C- 27J RAAF Training.” Id. at 3. … In its brief, L-3 does not clearly identify which of its written communications with the Air Force it relies upon to meet the “claim” requirement.

CanadianOxy Offshore Prod. Co. v. Commissioner

100 T.C. 382 · United States Tax Court · Apr 29, 1993

DOE also established the “Tertiary Incentive Program”, which created an exemption from the price controls for a new category of exempt oil: tertiary incentive crude oil. … Petitioner qualified as an “integrated producer” within the meaning of section 4994(c)(2).

AD Inv. 2000 Fund LLC v. Comm'r

142 T.C. 248 · United States Tax Court · Apr 16, 2014

Commissioner, 119 T.C. 27, 37 (2002), in which the taxpayer “asserted reliance on qualified experts as an affirmative defense to respondent’s fraud penalty allegations.” … They maintain only that their actions were lawful or that any rights violated were not clearly established.

Kowalski v. Comm'r

65 T.C. 44 · United States Tax Court · Oct 14, 1975

Section 119 is clearly concerned with “meals in kind,” which these are not;' the legislative history mandates such a conclusion. And, as stated in section 61(a) and recognized in Commissioner v. … I think it is clear that the circumstances under which petitioner was required to take his meals were established for a substantial noncompensatory business reason of the employer in order to have petitioner and other State