Case law

Gibraltar Financial Corp. v. United States

10 Cl. Ct. 31 · United States Court of Claims · May 9, 1986

Gibraltar qualifies as “a domestic building and loan association” under 26 U.S.C. § 593 (a) for purposes of section 595(a). … But this axiom is tempered by the admonition that a regulation which is clearly incompatible with the statute under which it was ostensibly promulgated must give way.” Sullivan v.

Femme Comp Inc. v. United States

83 Fed. Cl. 704 · United States Court of Federal Claims · Sep 12, 2008

resources or ability to recruit and retain qualified personnel. … This clearly represents unequal treatment.

Taylor v. Secretary of Health and Human Services

United States Court of Federal Claims · Nov 16, 2020

“[T]he rapid onset of pain with limited range of motion following vaccination . . . is consistent with a robust and prolonged immune response.” Id. at 3. … They found “rapid onset of pain with limited range of motion following vaccination . . . is consistent with a robust and prolonged immune response.” Id. at 3.

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.

Perry v. United States

United States Court of Federal Claims · Jun 17, 2020

Cir. 2007) (“When the source of such alleged right is a statute, it can only support jurisdiction if it qualifies, as most statutes do not, as money-mandating.”). Mr. … Thus, the Federal Circuit already has held that a money-mandating provision of law clearly is not a necessary prerequisite for an illegal exaction claim.

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.

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.

Ellis v. United States

610 F.2d 760 · United States Court of Claims · Dec 12, 1979

. § 8336 (c) 1 which establishes special annuity rights for retired Federal firefighters. The issue is whether plaintiff (Ellis) is a "firefighter” for purposes of the statute. … If plaintiff is qualified to receive the annuity, it matters not how much money he made in another job — his entitlement to retirement annuity survives.

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8 I. & N. Dec. 143 · Board of Immigration Appeals · Jul 1, 1959

Since the respondent cannot qualify for a waiver of documents, the inclusion of the additional charge based upon the entry without inspection would appear to be superfluous. … The intent of Congress was clearly to save from deportation those aliens who were admissible except for the feet that they had made fraudulent statements.

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

RUIZ-ROMERO

22 I. & N. Dec. 486 · Board of Immigration Appeals · Jul 1, 1999

It clearly differentiates, for purposes of penalties, on the basis of a nexus to an actual smuggling activity. … his qualifying, but unauthorized to enter, close relative for inspection.

Denman v. Commissioner

48 T.C. 439 · United States Tax Court · Jun 26, 1967

that the cost of education undertaken to qualify or establish oneself in a trade or business, or to meet the minimum requirements of a particular employment, constitutes a personal expense and is therefore not deductible … It may now be regarded as elementary that deductions are a matter of legislative grace and a taxpayer seeking a deduction must bring his claim clearly within the statute.

Lind v. Secretary of Health and Human Services

United States Court of Federal Claims · Mar 16, 2026

Lind clearly met the diagnostic criteria for CFS, Dr. Kinsbourne maintained. Kinsbourne Rep. at 5. To substantiate this contention, Dr. … of the innate immune response).

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

SGS-92-X003 v. United States

85 Fed. Cl. 678 · United States Court of Federal Claims · Jan 27, 2009

Third, “the measure of damages must be reasonably certain, although if ‘a reasonable probability of damage can be clearly established, uncertainty as to the amount will not preclude recovery’ ” (the proof of damages to a … Section 6612.72 reiterated that PE/PI funds could be used to protect a witness who did not qualify for the witness protection program.

Bruckner v. Commissioner

20 B.T.A. 419 · United States Board of Tax Appeals · Jul 30, 1930

SteRNHagen : The income of the trust established by the decedent is taxable by virtue of the Revenue Act of 1921, section 219. … The qualifying words “organized and operated” were, we think, meant to require that its operations at all stages should carry out its exclusively charitable purpose, that both the organization and its' operations should be

Anderson v. Commissioner

67 T.C. 522 · United States Tax Court · Dec 22, 1976

Rui. 70-531 applied should we find said redemption qualified under section 302(a). … . & Y. exercised some of the qualified optiohs.

Estate of Williams v. Commissioner

62 T.C. 400 · United States Tax Court · Jun 25, 1974

Friedman Trust A whatsoever, unless they should happen to qualify as ‘heirs’ of the other deceased sister by reason of the death of the direct descendants of said sister.” … This clearly evidences an intent to have the income paid to the heirs or lineal descendants of a deceased sister while the trust was in existence.

Bhl Properties, LLC v. United States

United States Court of Federal Claims · Nov 21, 2017

Standards The standards for granting summary judgment are well established. … But even assuming that they were identical, on August 11, 2017, the government clearly signaled that it intended to challenge Mr.

Davenport v. Principi

16 Vet. App. 522 · United States Court of Appeals for Veterans Claims · Dec 17, 2002

As to the appellant's arguments that Congress intended the 48-month limitation on beneficiaries under chapters 34 and 1606 to apply to only "those veterans whose single period of military service qualified them for both of … As in Harvey, even were the Court to determine here (1) that sovereign immunity does not apply, U.S. CONST . amend.