Case law

National Leased Housing Ass'n v. United States

24 Cl. Ct. 647 · United States Court of Claims · Dec 11, 1991

Where no such qualified public housing agencies exist, HUD enters HAP contracts directly with the property owners. 1 The HAP contracts establish an initial contract rent and provide for periodic adjustments to that contract … While there is no specific mention of judicial review, such review clearly would be available. See, e.g., The Wunderlich Act, 41 U.S.C. §§ 321 , 322 (1988); n. 14, infra. .

Omniplex World Services Corp. v. United States

105 Fed. Cl. 706 · United States Court of Federal Claims · Aug 1, 2012

To establish that a plaintiffs “direct economic interest” is affected in the post-award bid protest context, a plaintiff “must show it would have been ‘a qualified bidder,’ i.e., that it had a ‘substantial chance’ of being … Plaintiff argues that OPM’s “indefensible technical evaluation was clearly prejudicial to OMNI-PLEX.”

Tulsa Airports Improvements Trust v. United States

120 Fed. Cl. 254 · United States Court of Federal Claims · Feb 10, 2015

The Act waives sovereign immunity, allowing a claimant to sue the United States for monetary damages. United States v. Mitchell, 463 U.S. 206, 212 (1983). … Napolitano, 700 F.3d 733, 740 (4th Cir. 2012) (“Congress clearly expressed its intention that any legal challenge to a § 46110 order, including a proceeding like the one at bar, be brought in the first instance in a court

Hudson City Sav. Bank v. Commissioner

53 T.C. 70 · United States Tax Court · Oct 23, 1969

The fact that an item may not qualify as a deduction for section 591 purposes in a particular year does not mean it cannot qualify as a “liability” for section 593 purposes in such year. … The amount of interest fully qualifies -as a “liability” for purposes of section 593.

Larson v. United States

89 Fed. Cl. 363 · United States Court of Federal Claims · Sep 11, 2009

To qualify, the defense “has to be clearly indicated and must appear on the face of the pleading to be used as the basis for the motion.” Id.; see also Richmond, Fredericksburg & Potomac R.R. Co. v. … Plaintiffs clearly state in their amended complaint that: “Larson paid the tax for his 1986 tax return in 1987.”

Atchison, Topeka & Santa Fe Railway Co. v. United States

61 Fed. Cl. 501 · United States Court of Federal Claims · Aug 6, 2004

The Supreme Court held that this tax scheme violated the intergovernmental tax immunity doctrine. Davis v. Mich. Dep’t of Treasury, 489 U.S. 803 , 109 S.Ct. 1500 , 103 L.Ed.2d 891 (1989). … Clearly, there was some confusion concerning whether contributions should be included in the taxable wage base.

J-O-A

Board of Immigration Appeals · Jun 4, 2026

The parties also sought remand for the Board to consider whether the respondent established his eligibility for CAT protection under the framework established in Myrie v. Att’y Gen. … The Immigration Judge made plausible factual inferences that are not clearly erroneous.

Outwin v. Commissioner

76 T.C. 153 · United States Tax Court · Jan 28, 1981

Heller & Co., 204 So. 2d 856 (Miss. 1967), relied on by petitioner, is clearly distinguishable. … A clearly measurable standard under which the holder of a power is legally accountable is such a standard for this purpose.

Clark v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 3, 2020

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 … Upon review, the medical records and the limited medical literature submitted are insufficient to establish entitlement.

America v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 31, 2022

Boris was clearly familiar with POTS, since children and adolescents present with its typical features and manifestations and thereafter seek cardiac specialists. Id. However, because Ms. … Boris was in fact qualified to offer diagnostic opinions about syncope or dysautonomic/orthostatic intolerance injuries, since such matters involve both heart rate and blood pressure.

Sumitomo Shoji New York, Inc. v. United States

64 Cust. Ct. 299 · United States Customs Court · Apr 8, 1970

To qualify as a device performing an optical function, the device must possess several necessary characteristics. … In view of this characteristic, the projector clearly falls within the common meaning of a “searchlight.”

V-A-K

28 I. & N. Dec. 630 · Board of Immigration Appeals · Aug 17, 2022

As the respondent’s removability has been established, it is the respondent’s burden to establish eligibility for his requested relief. INA § 240(c)(4)(A)(i), 8 U.S.C. § 1229a(c)(4)(A)(i) (2018). … The second degree burglary statute clearly is divisible.

Fischer v. United States

96 Fed. Cl. 70 · United States Court of Federal Claims · Jan 1, 2011

United States, 566 F.3d 1358, 1360 (Fed.Cir.2009) (“waivers of the United States’s sovereign immunity are to be construed narrowly”). … The sur-reply does not qualify as a motion under RCFC 56; no cross-motion for summary judgment is pending. .

Russo v. Commissioner

68 T.C. 135 · United States Tax Court · Apr 28, 1977

This testimony is relied upon by the petitioner to establish her assertion, but it falls far short of doing so. … The Supreme Court’s reversal, of the Eighth Circuit’s holding clearly indicates that consideration flowing to the seller is not necessary for a "sale.”

Paparo v. Commissioner

71 T.C. 692 · United States Tax Court · Jan 29, 1979

As the facts clearly indicate, the resolution of this issue is not in petitioners’ favor. … We do not reach the question of whether to constitute a plan, the terms of the arrangement must be firm and fixed and the steps clearly integrated.

Advo, Inc. & Subsidiaries v. Commissioner

141 T.C. No. 9 · United States Tax Court · Oct 24, 2013

By adopting these regulations, Treasury clearly intended a different interpretation of these terms. (continued... … The Supreme Court has established a two-prong test for determining whether to afford an agency pronouncement Chevron deference.

McDonald v. Commissioner

66 T.C. 223 · United States Tax Court · May 5, 1976

Failure to establish any one of these criteria suffices to preclude application of section 119. Gordon S. Dole, supra. … Clearly petitioners realized an economic gain to the extent that Gulf provided them with lodging, the cost of which they would otherwise have incurred in order to live in Tokyo.

Robinson v. United States

50 Fed. Cl. 368 · United States Court of Federal Claims · Sep 17, 2001

LaFrance’s familiarity with the property and with the local real estate market as a result of his 1993 appraisal make him uniquely qualified to address changes in that market during the subsequent 17-month period. … In addition to the fact that later-promulgated procedures clearly do not govern earlier transactions, the procedures were not “binding" in the sense that a failure to comply with them would not alone have proven that the

Noell v. Commissioner

66 T.C. 718 · United States Tax Court · Jul 19, 1976

Finally, respondent argues that there is no evidence establishing a useful life of the airport runway and two adjacent taxiways from which an investment tax credit can be established. … Sec. 46(c) provides: (c) Qualified Investment.— (1) In general. — For purposes of this subpart, the term “qualified investment” means, with respect to any taxable year, the aggregate of— (A) the applicable percentage of the

Scott Paper Co. v. Commissioner

74 T.C. 137 · United States Tax Court · Apr 28, 1980

No part of the primary electric could qualify as section 38 property unless the entire system qualified. … These factors clearly show that the physical makeup of the primary electric is attributable to the variety of power demand at the facility.