Case law

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.

Cross v. Derwinski

2 Vet. App. 150 · United States Court of Appeals for Veterans Claims · Jan 31, 1992

On June 28, 1989, the RO denied service connection for traumatic arthritis and irritable bowel syndrome, stating that the evidence did not establish such connection. R. at 89-90. … Rather, this seems clearly a degenerative process, for which service connection cannot reasonably be granted.... and finding: [Post traumatic osteoarthritis and irritable bowel syndrome were] not incurred in or aggravated

Wheeler v. Commissioner

58 T.C. 459 · United States Tax Court · Jun 14, 1972

The evidence clearly establishes that prior to 1967, the year in which petitioner received the proceeds of his lawsuit, he had recovered his entire investment in the property, either through allowances for depreciation or … The law is well settled that a sale of property and repurchase of other property do not qualify for nonrecognition treatment under section 1031. Carlton v. United States, 385 F. 2d 238, 241 (C.A. 5, 1967); John M.

Messer v. Commissioner

52 T.C. 440 · United States Tax Court · Jun 16, 1969

These facts establish to our satisfaction that the corporation retained the claim and did not assign it to its stockholders. … In short, the regulations predicate continued corporate existence on the corporation’s retention of assets, and not on its “qualified” existence under State law. See J. Ungar, Inc., supra.

Langley v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 28, 2022

Williams also opined that multiple concurrent vaccines clearly contributed to the onset of his disability. Id. at 15. On January 13, 2015, Mr. … Langley must establish that the vaccine caused his encephalopathy.

United States v. Star Industries, Inc.

462 F.2d 557 · Court of Customs and Patent Appeals · Jun 22, 1972

With respect to customs duties and charges of any kind imposed on or in connection with importation or exportation * * *, any advantage, favour, privilege or immunity granted by any contracting party to any product originating … Moreover, the “negotiative” history of the Article clearly establishes that the negotiators intended to 'have the most-favored-nation principle govern actions under it. 12 One of the major changes made in the early drafting

Speegle Construction, Inc.

Armed Services Board of Contract Appeals · May 10, 2016

Release The government argues Mod. 00041N included an unqualified general release and there are no facts establishing one of the limited exceptions to the general rule that a general release, which is not qualified … Clearly, here there is dispute of a material fact on this issue of whether there was a meeting of the minds between the parties.

John A. Henneberger v. The United States

403 F.2d 237 · United States Court of Claims · Nov 15, 1968

Plaintiff clearly volunteered (in the ordinary sense of the word) for an additional tour, but his requests were denied. … An active duty agreement, on the other hand, establishes a contractual relationship between the serviceman and the Navy for a definite period of time.

Introini v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 14, 2022

She argued that a case-series, risk-interval, or case-centered analysis would be more useful here, where the adverse event (TM) is “abrupt in onset, clearly defined, occur[s] relatively soon after vaccination, ha[s] a limited … Standards for Adjudication The Vaccine Act was established to compensate vaccine-related injuries and deaths. § 10(a).

D-X- & Y-Z

25 I. & N. Dec. 664 · Board of Immigration Appeals · Jul 1, 2012

We review the findings of fact made by the Immigration Judge to determine whether they are “clearly erroneous.” 8 C.F.R. § 1003.1(d)(3)(i) (2011); see also Matter of A-S-B-, 24 I&N Dec. 493 (BIA 2008). … The female respondent did not establish this exception.

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

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.

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.

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.

Corus Group PLC v. Bush

217 F. Supp. 2d 1347 · United States Court of International Trade · Aug 9, 2002

Defendants argue that the Act establishes that the end of one Commissioner’s term necessarily creates a “vacancy.” … At best, Plaintiffs can establish that the question of whether a vacancy exists under § 1330 is open.17 As such, Plaintiffs cannot establish that it is very likely to succeed to on this issue. 2.

Depersia v. United States

637 F. Supp. 2d 1244 · United States Court of International Trade · Aug 11, 2009

. § 1641(b)(2) provides that: Before granting the license, the Secretary may require an applicant to show any facts deemed necessary to establish that the applicant is of good moral character and qualified … Clearly, both provisions afford CBP a degree of latitude in making determinations based upon certain criteria.

WANG

15 I. & N. Dec. 376 · Board of Immigration Appeals · Jul 1, 1975

377 Interim Decision #2404 performing skilled or unskilled labor, unless the Secretary of Labor has determined and certified . . . that (A) there are not sufficient workers in the United States who are able, willing, qualified … It is our conclusion that the applications should be denied in the exercise of the Attorney General's discretion on the ground that the adult alien's application is clearly an attempt to circumvent the intent of Section 212

EHRET-DAY CO. v. COMMISSIONER

2 T.C. 25 · United States Tax Court · Jun 8, 1943

Therefore, in accordance with its established practice of bookkeeping, the petitioner was warranted in accounting for the profits of the contract in the year 1922. … Moreover, Day was a qualified construction engineer.

Dow Corning Corp. v. United States

22 Cl. Ct. 184 · United States Court of Claims · Jul 3, 1990

A DISC shall be treated for its taxable year as seeking to establish or maintain a foreign market with respect to sales of an item, product, or product line of export property from which qualified export receipts are derived … Clearly the regulations were promulgated in order to implement IRC § 994. Comments to the proposed regulations were submitted, after which a public hearing was held.

R. & J. Furniture Co. v. Commissioner

20 T.C. 857 · United States Tax Court · Jul 24, 1953

Internal Kevenue Code. 2 So to qualify, two statutory prerequisites must be met. … Uncontradicted evidence establishes the value of such receivables at the time to have been approximately $50,613.10.