Case law

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.

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.

PEREZ VARGAS

23 I. & N. Dec. 829 · Board of Immigration Appeals · Jul 1, 2005

204(j) of the Act and the general process for obtaining an employment-based visa petition also support our conclusion that Congress did not intend that the Immigration Judges would determine whether an alien continues to qualify … The INS deemed this to be necessary in order to avoid a recertification of the alien’s labor certification by the DOL and clearly considered the “same or similar” determination to be within its realm of authority.

Elk Discount Corp. v. Commissioner

4 T.C. 196 · United States Tax Court · Oct 17, 1944

Smith, tJudge: The petitioner concedes that it qualifies as a personal holding company for the calendar years 1938, 1939, and 1940 so far as stock ownership is concerned. … Clearly, if the dealer had not sold the conditional sales contracts and notes to the petitioner, but had collected the installment payments himself, he would not have received interest.

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.

Texaco, Inc. v. Department of Energy

795 F.2d 1021 · Temporary Emergency Court of Appeals · May 30, 1986

DECONTROL Although terminating the allocation and price controls as of January 28,1981, Executive Order 12287 clearly authorized DOE to publish, if it chose to do so, further entitlements based on refiners’ purchases of crude … No law or regulation is immune to change by lawful means and no person can reasonably assume the contrary.”)

McDonald v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 2, 2021

furnished by that party: (1) that is a trade secret or commercial or financial in substance and is privileged or confidential; or (2) that includes medical files or similar files, the disclosure of which would constitute a clearly … See Ex. 12 at 10 (M.G.M. was “seen previously in the neurology clinic due to seizure like activity that occurred after pertussis immunization.”). Furthermore, Dr.

Participation by Aliens in Scholarship Program

61 Pa. D. & C.2d 738 · Pennsylvania Department of Justice · Jan 15, 1973

PACKEL, Attorney General, You have inquired whether proposed Regulation 100, which establishes a citizenship requirement for state scholarships, is lawful. … The court in Chapman noted that the scholarship *741 program at issue in that case was intended to achieve a worthy public objective — “to spawn qualified resident professionals.”

Adams v. Commissioner

70 T.C. 373 · United States Tax Court · May 31, 1978

Conklin, was qualified to express an opinion as to the replacement or reproduction cost of the building situated on the property. … The legislative history of section 4941 clearly indicates that actual harm to the foundation is not an implied element in the definition of self-dealing.

Y. v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 2, 2020

Indeed, it is Respondent’s view that Petitioners have not clearly delineated what A.Y.’s injury actually is. Id. at 6–7. … Varicella is especially dangerous to children and the immune-compromised.

Buehner v. Commissioner

65 T.C. 723 · United States Tax Court · Jan 19, 1976

The four irrevocable CR trusts were established by petitioner between 1962 and 1965. … The CR trusts’ terms clearly indicate that the capital gains were allocable and attributable to corpus.

Murphy v. United States

22 Cl. Ct. 147 · United States Court of Claims · Nov 30, 1990

During their tours of AD, IRS officers remain eligible for separation in advance of their established DOS according to AFM 33-4 and AFR 36-12, as appropriate. … and applies therefor; or (2) if he is not qualified or does not apply therefor, be discharged from his reserve appointment.

Applicability of Solicitation of Charitable Funds Act to Local Libraries

64 Pa. D. & C.2d 718 · Pennsylvania Department of Justice · Mar 20, 1974

only the power and authority granted them by enabling statutory legislation.” *724 What must logically follow from the court’s statement is that municipal corporations are controlled entirely by the legislature and are not immune … This is the universal rule of constitutional law, and in no state has it been more clearly expressed and more uniformly applied than in Pennsylvania. . . .

Bell v. Commissioner

32 T.C. 839 · United States Tax Court · Jun 30, 1959

We think the facts which have been stipulated by the parties clearly show that 25 per cent of the amounts which petitioner received from the Government of American Samoa in 1952 and 1953 was paid to him as cost-of-living … However, American Samoa was not designated as an area at which territorial cost-of-living allowances were to be paid although it is possible that an area may qualify for both.

In re the Adjudication of the Guilt of Spector

42 Cust. Ct. 726 · United States Customs Court · Apr 6, 1959

. *750 The History of the origin and development of this court clearly indicates that Congress did not clothe it with criminal jurisdiction. … Older cases established the same principle, notably Farnsworth v. Territory of Montana, 129 U.S. 104 , and Cross v. United States, 145 U.S. 571 . In the cases of Cox & Fahner (Steel Union-Sheet Piling, Inc.) et al. v.

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.

Columbia Broadcasting System, Inc. v. Commissioner

32 T.C. 39 · United States Tax Court · Apr 10, 1959

. -- The petitioner, owner of radio station KQW, held qualified for relief under the commitment provision of section 722(b)(4) as a result of its actions during the base period in attempting to become the San Francisco Bay … A number of things which the petitioner did to improve its position cannot be regarded as clearly evidencing a commitment.

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

John T. Bill Co. v. United States

104 F.2d 67 · Court of Customs and Patent Appeals · May 29, 1939

The cases are clearly distinguishable. … irreconcilable, the duty of the court — no purpose to repeal being clearly expressed or indicated —is, if possible, .to give effect to both.”

McDowell v. United States

24 Cl. Ct. 205 · United States Court of Claims · Sep 26, 1991

McDowell was clearly limited in his activities to a much greater extent than the government’s 20% and 40% ratings would reflect. … In addition, the Federal Circuit, in the first sentence of its opinion, quickly disposed of the government's argument, stating simply: “[t]his court’s precedents establish that the Claims Court possesses jurisdiction to review