Case law

GONZALEZ-CAMARILLO

21 I. & N. Dec. 937 · Board of Immigration Appeals · Jul 1, 1997

for which he is otherwise qualified. … At the same time, it creates a potential constitutional infirmity in calling for different treatment between qualified lawful permanent resident aliens who need a section 212(c) waiver to overcome excludability and establish

Maryland Deposit Ins. Fund Corp. v. Commissioner

88 T.C. 1050 · United States Tax Court · Apr 27, 1987

MSSIC was an insurance fund established by the State of Maryland in 1962 for the purpose of insuring savings account deposits with savings and loan associations doing business in Maryland that did not qualify for FSLIC insurance … Clearly, estimates are permissible in calculating IBNR insurance losses.

Bickel v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 23, 2026

The record clearly establishes that in mid-May 2019, Petitioner sought treatment for some form of illness that began at the end of April. Ex. 13 at 24– 25. … And in so ruling before, I have considered expert testimony from qualified and experienced neurologists, and reviewed in detail the literature and studies offered on the topic.

Hicks v. Commissioner

47 T.C. 71 · United States Tax Court · Oct 19, 1966

However, it is not sufficient to establish that Paragould was his “tax home” in 1961 for a section 162(a) (2) deduction. … Any expense incurred in complying with the draft board’s order was clearly personal.

Wyoming Sawmills, Inc. v. United States

94 Fed. Cl. 399 · United States Court of Federal Claims · Aug 26, 2010

The Government could have drafted the Timber Sale Contract differently if it wanted to establish an absolute ten-year ceiling. Id. at 17 . … This language mirrors the language of contract provision C8.212# and clearly indicates that the Timber Sale Contract is not eligible for a MRCTA.

Schuster v. Commissioner

50 T.C. 98 · United States Tax Court · Apr 17, 1968

The entire business of the proprietorship, including its accounts receivable, was transferred to a corporation on October 31, 1961, in a nonrecognizable transaction which qualified under section 351, I.R..C. 1954, and we … A deduction for an addition to a bad debt reserve under these circumstances was clearly unreasonable, and the $7,432.04 addition to the reserve claimed by petitioners was properly disallowed as a deduction by the Commissioner

Lewis v. United States

67 Fed. Cl. 158 · United States Court of Federal Claims · Jul 29, 2005

The plaintiff bears the burden of proving such behavior by “cogent and clearly convincing evidence.” Wronke v. Marsh, 787 F.2d 1569, 1576 (Fed.Cir.1986). … In this case, the Chief of Naval Personnel determined that Plaintiff was not qualified for promotion because she did not have an unrestricted medical license. See Gov’t App. at 6.

Perez v. Brown

9 Vet. App. 452 · United States Court of Appeals for Veterans Claims · Oct 3, 1996

Analysis The ultimate burden of establishing the Court’s jurisdiction rests with the party seeking to appeal. See McNutt v. G.M.A.C., *454 298 U.S. 178, 189 , 56 S.Ct. 780, 785 , 80 L.Ed. 1135 (1936). … In Calma , the Court elaborated on the meaning of the section 7266(a) requirement that an NOA must request Court review in order to qualify as a valid NOA.

Seaboard Lumber Co. v. United States

19 Cl. Ct. 310 · United States Court of Claims · Jan 26, 1990

It is uncontested that the blowdown of timber qualified as “catastrophic damage” under contract Clause B2.133. … Clearly, the purposes for termination under Clauses B8.222 and C8.2 are different.

Georgia-Pacific Corp. v. Commissioner

63 T.C. 790 · United States Tax Court · Mar 31, 1975

The new method is no doubt preferable to most taxpayers, because it defers income longer, but we cannot find that petitioner has established that the earlier method fails clearly to reflect income. … Petitioner argues in the alternative that because the reorganization qualified as tax free under sections 361 and 368(a)(1)(C), there can be no gain under regulations section 1.1502-19.

Thompson v. Commissioner

78 T.C. 558 · United States Tax Court · Apr 8, 1982

He further contends that the circumstances of petitioners are clearly covered by section 6013(b)(2)(C) and Dritz v. … To qualify as a return, the Form 1040 must "state specifically the amounts of gross income and the deductions and credits claimed.” Conforte v.

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.”

Forest Laboratories, Inc. v. United States

403 F. Supp. 2d 1348 · United States Court of International Trade · Dec 6, 2005

Customs’ Contentions Customs replies that Forest Labs has failed to establish that the imported HPMC qualifies for the duty free rate under subheading 3912.39.00 of the HTSUS. See Customs’ Mem. at 8-9. … It is Congress, not Customs that establishes the duty rates contained in HTSUS and that Customs has no authority to amend those rates. See id.

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

Hughes Communications Galaxy, Inc. v. United States

37 Cont. Cas. Fed. 76,307 · United States Court of Claims · Apr 13, 1992

None of Hughes’ HC-series satellites qualified for either national security, foreign policy, or shuttle-unique status. … What would clearly have been a breach is if NASA, without legal excuse, made no effort to perform—if it in effect committed an anticipatory breach.

Brimberry v. United States

98 Ct. Cl. 335 · United States Court of Claims · Feb 1, 1943

The Civilian Conservation Corps was established by the' Act of June 28, 1937, c. 383, 50 Stat. 319 .. It had formerly operated under the Emergency Relief Act of 1933 ,(c. 30, 48 Stat. 55 ). … appointments to which áre -not .subject ■ ,to confirmation by the Senate and which is not that of a mere laborer or workman, that position must be filled m accordance with the Civil Service Act and Bules un- ' less the statute clearly

Kaneko v. United States

36 Fed. Cl. 101 · United States Court of Federal Claims · Jul 16, 1996

Kaneko’s bank account does not qualify Mr. … However, while the plaintiff in this instance can establish involvement by the Federal Government in Mr. Kaneko’s injury, the plaintiff cannot establish that it is the type of injury that qualifies Mr.

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.

Cooper v. United States

178 Ct. Cl. 277 · United States Court of Claims · Jan 20, 1967

Eeason: Established. * * * At present the patient is asymptomatic; his condition is good. … Commander O’Connell, on the qther hand, while agreeing that equally qualified doctors could disagree on the extent of the disability, limited the range wherein qualified doctors might reasonably differ in plaintiff’s case

HASSAN

16 I. & N. Dec. 16 · Board of Immigration Appeals · Jul 1, 1976

Reference to the "Consular Law," mentioned above, indicates that this attestation by the consul, acting in his capacity as Ma'zun, was clearly authorized. The substance of this certificate is set out below. … "While for immigration purposes a `child' ceases to be a child even if it fits into the various categories when it reaches the age of twenty - one or becomes married, the parent, once the required relationship has been established