Case law

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

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.

Frantz v. Commissioner

83 T.C. 162 · United States Tax Court · Aug 7, 1984

Petitioner’s surrender clearly does not constitute a loss "incurred in a trade or business” within the meaning of section 165(c)(1). … It would be anomalous, indeed, if a single act (not "netting”) could qualify as a transaction entered into for profit and yet result in a recognized loss.

Livingston v. Secretary of Health and Human Services

United States Court of Federal Claims · Jul 17, 2015

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 … Ricciardi over two and a half years of D.L.’s care that chronicled D.L.’s pediatric visits, including his immunization history, plus D.L.’s New Jersey State Personal Immunization Record. Pet. at 5.

Hydraulic Press Mfg. 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

Three S Consulting v. United States

104 Fed. Cl. 510 · United States Court of Federal Claims · Apr 27, 2012

in ATA is limited to situations where a plaintiff can demonstrate that the government’s procurement violation prevents an otherwise qualified contractor from consideration and from establishing standing. … been re-competed on an unrestricted basis because no qualified offerors participated.”

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.

Corwine v. United States

24 Ct. Cl. 104 · United States Court of Claims · Jan 21, 1889

It will be seen by the words of this quotation that it is not the mere location or condition of the ship that determines the right of pay, but the condition of the ship with reference to the sea, qualified with the further … We do not recognize the case at bar as coming within the doctrine established by the Supreme Court in affirmance of this court; and nob being disposed to extend those cases to others not clearly within their principles of

Strother v. Secretary of the Department of Health & Human Services

21 Cl. Ct. 365 · United States Court of Claims · Aug 14, 1990

Temporal association alone establishes legal causation for a Table injury. Temporal association of the onset of injury with the vaccination is not sufficient, however, to establish causation in fact. Hasler v. … White’s “feeling” that he had ruled out causes other than a virus does not clearly associate the damaging infection with the vaccination.

United States v. Bethlehem Steel Co.

53 C.C.P.A. 142 · Court of Customs and Patent Appeals · Aug 4, 1966

Appellees argue, “If that barge was a vessel, then clearly these midbodies * * * must have been vessels at the time of arrival.” … Second, that the midbodies are “staunch seagoing” structures does not establish that they are vessels.

Western Stamping Corp. v. United States

61 Cust. Ct. 152 · United States Customs Court · Sep 11, 1968

In addition thereto, the imported article falls clearly within the common meaning of the term “typewriter.” … This falls short of establishing the purpose for which they are chiefly used, i.e., amusement.

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.”

Baroque Timber Indus. (Zhongshan) Co., Ltd. v. United States

865 F. Supp. 2d 1300 · United States Court of International Trade · Sep 19, 2012

guidance in this determination, the Supreme Court, in Arbaugh, applied a “readily administrable bright line” for distinguishing between jurisdictional requisites and claim- processing rules: If the legislature clearly … Dep’t of Veterans Affairs, 498 U.S. 89, 95 (1990) (noting that “[o]nce Congress has made such a waiver [of sovereign immunity] . . . making the rule of equitable tolling applicable to suits against the Government, in

McCaffery v. United States

United States Court of Federal Claims · Aug 9, 2021

The regulations establish that the taxpayer bears the risk if the postmark does not qualify: If the postmark does not bear a date on or before the last date, or the last day of the period, prescribed for … The Treasury has since established by regulation the exclusive means of proving delivery. 26 C.F.R. § 301.7502-1(e)(2)(i).

Simplicity Mfg. Co. v. Commissioner

34 T.C. 164 · United States Tax Court · May 13, 1960

With respect to these qualifying changes, petitioner has attempted a reconstruction of its base period income under the push-back rule. … In order to establish any relief, petitioner must establish a constructive average base period net income which will convert the actual average base period loss to amounts which will provide some relief.

New York Merchandise Co. v. United States

10 Cust. Ct. 600 · United States Customs Court · Apr 27, 1943

This could, of course, be established only by such or similar goods which had been previously imported and were being freely offered for sale at the time of export of the goods being valued. … After qualifying as being thoroughly familiar with the lamp trade in New York City the witness also testified that there were other shunt filament lamps offered for sale on the market here- by other importing houses, but

Simanski v. Hhs

United States Court of Federal Claims · Jan 16, 2014

See Van Doorn, et al., Treatment of Immune Neuropathies, 15 Curr Opin Neurol. 623, 627 (2002). … Petitioners note that “[o]f these 141 patients, only 47, or approximately 33% qualified for further study.”

Bayer Co. v. United States

13 Cust. Ct. 6 · United States Customs Court · Jun 28, 1944

Plaintiff’s witness, a qualified research chemist, stated that a number of the products mentioned in paragraph 27, supra, are medicinal intermediates and that some of the eo nomine designations in paragraph 28, supra, are … The plain and unambiguous language of paragraphs 27 and 28, supra, clearly indicates that the same principle does not apply to their judicial construction.

De Groff v. Commissioner

54 T.C. 59 · United States Tax Court · Jan 26, 1970

The license agreement was obviously not entered into at arm’s length and clearly did not in fact govern and was not intended to govern the business relationships between Medco Electronics and DeGroff. … Indeed it has already been well established that no such exchange for their interest is required in such circumstances. See Ralph C.

Donald v. McCray v. Robert L. Wilkie

United States Court of Appeals for Veterans Claims · Jun 18, 2019

He contends that "the [report] clearly states that there 'is little evidence available with which to address [the] question'" of whether there can be delayed-onset hearing loss long after acoustic trauma. Id. … Recap of Probative Value and Adequacy Principles The probative value of evidence is its "tendency . . . to establish the proposition that it is offered to prove.