Case law

El Dorado Springs v. United States

28 Fed. Cl. 132 · United States Court of Federal Claims · Apr 12, 1993

The burden of proof to establish that this court has jurisdiction is on the plaintiff. Reynolds v. Army & Air Force Exchange Serv., 846 F.2d 746, 748 (Fed.Cir.1988). … Two statutory provisions that it cites clearly do not waive sovereign immunity. First, El Dorado cites 12 U.S.C. § 1713 (d).

Toon v. United States

96 Fed. Cl. 288 · United States Court of Federal Claims · Dec 20, 2010

A waiver of immunity “cannot be implied but must be unequivocally expressed.” United States v. King, 395 U.S. 1, 4 , 89 S.Ct. 1501 , 23 L.Ed.2d 52 (1969). … When considering an RCFC 12(b)(1) motion, the burden of establishing the court’s subject matter jurisdiction resides with the party seeking to invoke it. See McNutt v. Gen.

Exum v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 20, 2025

,” may be a slight overstatement, it is of no moment because the Decision clearly stated the proper legal standard for Althen prong one. … immune response.”)

Haberman v. United States

18 Cl. Ct. 302 · United States Court of Claims · Oct 4, 1989

It is well established, however, that the government cannot be sued on contract obligations implied-in-Iaw. United States v. … Likewise, the court in Bounds clearly stated: “Plaintiffs’ fifth amendment claim is ... without merit.

A. P. Green Export Company v. United States

284 F.2d 383 · United States Court of Claims · Dec 1, 1960

Along with this we must consider the statement of Judge Learned Hand in the *390 Gregory case that “a transaction, otherwise within an exception of the tax law, does not lose its immunity, because it is actuated by a desire … That the plaintiff could qualify as a Western Hemisphere trade corporation under section 109, Interal Revenue Code of 1939 appears clearly to be the result intended by the Congress.

Hammitt v. United States

69 Fed. Cl. 165 · United States Court of Federal Claims · Dec 20, 2005

The criminal judgment establishes that Mr. Vaughan’s conviction did not result in an in personam forfeiture of his property, contrary to the Hammitts’ claim. … The Fifth Amendment qualifies as a money-mandating provision that confers jurisdiction on this Court. Murray v. United States, 817 F.2d 1580, 1583 (Fed. Cir.1987). Nonetheless, the U.S.

United States v. American Bead Co.

9 Ct. Cust. 193 · Court of Customs and Patent Appeals · Jun 3, 1919

within the purpose of Congress and founded upon a clearly defined commercial distinction. … This view is well established by our decisions. Brody v. United States ( 2 Ct. Cust. Appls., 15 ; T. D. 31573) is very instructive.

Aluminerie Becancour, Inc. v. United States

343 F. Supp. 2d 1208 · United States Court of International Trade · Apr 23, 2004

Among other things, § 1514 establishes two requirements for protests: contents and timing. 19 U.S.C. § 1514(c). … Consequently, under the jurisdictional scheme established for the escrow agreement concluded by the parties. Pl.’s Opp’n at 10.

Joseph Swaaley v. The United States

376 F.2d 857 · United States Court of Claims · May 12, 1967

I indicated to [X] * * * that I am better qualified and better educated than the people who bypassed me * * *859 [X] finally told me very clearly “you do not get a promotion because you deserve it, you must pay for it. … The case is not clearly inconsistent with the conclusion we reach herein. In Jenson v.

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

22 Cl. Ct. 430 · United States Court of Claims · Jan 22, 1991

The Act did not establish a bottomless cash source for an unlimited pool of petitioners. … Schimshock has clearly stated *440 that he believes the vaccine caused Nathan’s injuries. . Tinnerholm, 411 F.2d at 50, 52-53 .

Bender v. Secretary of Health and Human Services

United States Court of Federal Claims · Aug 2, 2018

Bender’s TM, he also proposed an opinion regarding causation (a topic he was less qualified to opine upon than Dr. Byers). See generally Tr. at 200-25. … Lee too found no such boost to nonspecific immune response, and Dr.

Estate of Higgins v. Commissioner

91 T.C. 61 · United States Tax Court · Jul 19, 1988

If the total gross estate is more than $500,000 [as it was in this case], the property for which this election is made must be included on Schedule M and clearly marked as “qualified terminable interest property.” … If the total gross estate is more than $500,000, the property for which this election is made must be included on Schedule M and clearly marked as “qualified terminable interest property.”

Costa v. Secretary of Department of Health & Human Services

26 Cl. Ct. 866 · United States Court of Claims · Aug 7, 1992

Therefore, the common medical policy is to avoid DPT immunization in all patients with infantile spasms and other seizures, as well as those known to have TS, because “immunizations with DPT have been reported to precede … Moreover, according to respondent’s expert witness, Stephen’s TS qualifies as an encephalopathy, congenital in origin, because TS is a brain abnormality acquired at birth.

Fort Mojave Indian Tribe v. United States

23 Cl. Ct. 417 · United States Court of Claims · Jul 1, 1991

The Court stated: Because the statutes and regulations at issue in this case clearly establish fiduciary obligations of the Government in the management and operation of Indian lands and resources, they can fairly be interpreted … As explained above, the Tribes’ reservations herein were established by statute and executive orders.

Acme Land & Fur Co. v. Commissioner

31 B.T.A. 582 · United States Board of Tax Appeals · Nov 14, 1934

Clearly the amount was not a gift and did not purport to be. It was only paid in recognition of the damage which had resulted from the state’s act under the police power. … A gift must be affirmatively established by evidence. Intention to make a gift must appear, Fisher v. Commissioner, 59 Fed. (2d) 192; Mulqueen v.

Morgan v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 12, 2016

In accordance with Vaccine Rule 18(b), petitioner has 14 days to identify and move to delete medical or other information, the disclosure of which would constitute a clearly unwarranted invasion of privacy. … Legal Standards to Establish Entitlement to Compensation The Vaccine Act established the Program to compensate vaccine-related injuries and deaths. § 300aa-10(a).

Schortmann v. United States

82 Fed. Cl. 1 · United States Court of Federal Claims · Apr 9, 2008

Sovereign Immunity. … United States, 55 Fed.Cl. 489, 501 (2003), in order to qualify for this treatment, a taxpayer must prove two things, to wit, that: (i) “an item was included in its gross income for prior taxable years because of an apparent

American Airlines, Inc. v. United States

77 Fed. Cl. 672 · United States Court of Federal Claims · Jul 31, 2007

For a waiver to be effective, “it must be clearly established that there was ‘an intentional relinquishment or abandonment of a known right or privilege.’ ” See *681 Brookhart v. … a general waiver of immunity to suit); United States v. $7,990.00 U.S.

Bronstein v. Commissioner

138 T.C. 382 · United States Tax Court · May 17, 2012

edness with respect to the taxpayer’s qualified residence. … Petitioner asserts that ‘‘Confusion over the interpretation of sections 163(h)(3)(B)(ii) and 163(h)(3)(C)(ii) should be suffi- cient to establish

Skinner v. Secretary of Department of Health & Human Services

30 Fed. Cl. 402 · United States Court of Federal Claims · Feb 2, 1994

The third DPT immunization was administered on April 17, 1985, in the office of her pediatrician. … Alternatively, petitioners contend that the developmental decline and severe problems in fact were caused by the third DPT immunization.