Case law

LaBare v. United States

72 Fed. Cl. 111 · United States Court of Federal Claims · Aug 2, 2006

“BJA’s implementing regulations thus qualify for Chevron deference.” Yanco v. United States, 258 F.3d at 1362 . … According to the defendant, the FTCA waiver of sovereign immunity does not extend to independent contractors and does not convert such contractors into employees, nor should Mr.

Matthews v. Commissioner

92 T.C. 351 · United States Tax Court · Feb 16, 1989

Section 911 allows a qualified individual to elect to exclude limited amounts of foreign earned income from gross income. … We further conclude that their position was not clearly untenable. Petitioners made all disclosures of their position required by law and concealed nothing.

Hor Liang Industrial Corp. v. United States

337 F. Supp. 3d 1310 · United States Court of International Trade · Sep 24, 2018

Williams, 514 U.S. 527, 531 (1995), which states the general principle that ambiguities in a statutory waiver of sovereign immunity must be construed in favor of immunity. Oral Arg. Tr. at 41:16-19. … Accordingly, in this case, the court must decide whether Plaintiffs are among those for whom immunity has been waived.

Automatic Plastic Molding, Inc. v. United States

26 Ct. Int'l Trade 1201 · United States Court of International Trade · Oct 5, 2002

Facts Established at Trial The court finds that the following facts were established by credible evidence at trial. … Therefore, the court finds that HQRL 962378 does not have “power to persuade” and, thus, does not qualify for Skidmore deference. See Mead Corp. v.

Lesher v. Commissioner

73 T.C. 340 · United States Tax Court · Nov 26, 1979

That fact is important in establishing that petitioners were selling neither their inventory nor property held “primarily for sale to customers in the ordinary course of his trade or business.” … storage of feed or equipment) which does not qualify it for the investment credit under this or other definitions of qualifying property.

Bullock v. Commissioner

26 T.C. 276 · United States Tax Court · May 18, 1956

The Velo-King debenture bonds do not qualify as “securities” within the meaning of section 112 (b) (3). … Neither party offered any opinion evidence by qualified experts in the appraisal of this type of security.

Acme Process Equipment Co. v. United States

347 F.2d 538 · United States Court of Claims · Jun 11, 1965

What we have is a factual decision by the Board based on its acceptance of the testimony of one apparently qualified expert witness over another. … In addition, the group’s agency for Acme clearly lacked stability.

United States v. National Carloading Corp.

46 Cust. Ct. 745 · United States Customs Court · Feb 20, 1961

Clearly, he is competent to state that the price of his company’s merchandise did not vary with the quantity sold, and that sales of plywood were conditioned only upon the requirement that the goods sold be exported. … And a statement by an affiant to that *753 effect Is one which, not being dependent upon interpretation of facts or evaluation of sales, is itself a fact, not a conclusion, to which a qualified witness is competent to attest

Block v. Brown

7 Vet. App. 343 · United States Court of Appeals for Veterans Claims · Dec 23, 1994

In the alternative, he argues that he is permanently unemployable by reason of his disability, and thus qualifies for pension based on the extra-schedular criteria of 38 C.F.R. § 3.321 (b)(2) (1993). Br. at 12-16. … In order for this Court to reverse a BVA decision on a finding of fact, we must find that the BVA decision was clearly erroneous. See Gilbert v.

Jarett v. United States

451 F.2d 623 · United States Court of Claims · Jul 14, 1971

This committee is comparable to the Categorization Committee used by nondepartment heads established by the original agreement. … That consideration of the above-noted ex parte communication was in violation of the agency’s own regulations is *331 clearly evidenced by tbe following.

Bickel v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 17, 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.

Pettus v. Commissioner

54 T.C. 112 · United States Tax Court · Jan 27, 1970

Petitioners established identical trusts for the benefit of each of their minor children. … Pettus established a trust for the benefit of his daughter, Rachael Anne Pettus, on February 28, 1964, the date of her birth.

Mountain State Ford Truck Sales, Inc. v. Commissioner

112 T.C. 58 · United States Tax Court · Mar 2, 1999

In requiring that goods for which a taxpayer adopted the LIFO method be inventoried at cost, Congress presumptively was aware of the established regulatory definition of the term “cost” in inventory tax accounting. … be sustained because respondent changed that method to an impermissible method which does not clearly reflect income.

Boston Athletic Association v. Velocity, LLC

Trademark Trial and Appeal Board · Oct 26, 2015

A nickname or an informal reference, even one created by the public, can qualify as an entity’s “identity,” thereby giving rise to a protectable interest. … Only a single article made of record clearly associated the BAA with the BOSTON MARATHON,18 in addition to a Wikipedia entry printed on July 23, 2012 that describes Opposer as the “non-profit, organized sports association

Robert L. Solze and Lois M. Dimitre v. Eric K. Shinseki

26 Vet. App. 118 · United States Court of Appeals for Veterans Claims · Jan 4, 2013

The SSOC stated that VA scheduled a field examination for July 6, 2012, for the purpose of qualifying a fiduciary so benefits could be paid. … Shinseki, 24 Vet.App. 404 (2011), the selection and appointment of a fiduciary is a matter reviewable by the Board and by this Court. 9 Indeed, in Freeman , this Court held that a veteran “is clearly and indisputably entitled

Sol-G Construction Corp. v. United States

30 Cont. Cas. Fed. 70,150 · United States Court of Claims · Jul 23, 1982

The rehabilitation projects qualified for mortgage insurance under the National Housing Act, and the Department of Housing and Urban Development (hud) insured each of the mortgages. … Clearly, these increases did not fall within the three categories listed in the Handbook as quoted above.

L. E. Shunk Latex Products, Inc. v. Commissioner

18 T.C. 940 · United States Tax Court · Aug 29, 1952

The record is barren of any showing, however, that petitioners had grounds on which to file such an application or that they were in any way qualified for such relief. … Respondent has done nothing to establish the basis on which such an application might have been filed or the conditions required for its successful prosecution.

Kareem R. Rock v. United States

112 Fed. Cl. 113 · United States Court of Federal Claims · Jul 31, 2013

Rock was “not qualified for service”). On May 26, 2009 an informal PEB found Mr. Rock unfit for service as a result of partial complex seizures. AR 250 (2009 preliminary findings). The informal PEB rated Mr. … Cir. 2003) (en banc) (“It is well established that statutes of limitations for causes of action against the United States, being conditions on the waiver of sovereign immunity, are jurisdictional in nature.”); see also Soriano

Anschutz Co. v. Commissioner

135 T.C. 78 · United States Tax Court · Jul 22, 2010

TAC is a wholly owned qualified subch. … The PVFCs and the SLAs were clearly related. One could not occur without the other.

Hatmaker v. United States

117 Fed. Cl. 560 · United States Court of Federal Claims · Jul 31, 2014

The Tucker Act serves as a waiver of sovereign immunity and a jurisdictional grant, but it does not create a substantive cause of action. Jan’s Helicopter Serv., Inc. v. Fed. Aviation Admin., 525 F.3d 1299, 1306 (Fed. … Hatmaker could not qualify for total disability under 38 C.F.R. § 4.16, but under certain circumstances, he could qualify for such a rating under DoDI 1332.39 ¶ 6.5. The problem for Mr.