Case law

Aziz El ex rel. Kamal-Jalal v. United States

124 Fed. Cl. 487 · United States Court of Federal Claims · Dec 2, 2015

It is well established that “‘subject-matter jurisdiction, because it involves a court’s power to hear a case, can never be forfeited or waived.’ ” Arbaugh v. … El’s income level may qualify him for in forma pauperis status, as discussed above, his complaint is being dismissed for lack of jurisdiction.

Du Pont v. Commissioner

2 T.C. 246 · United States Tax Court · Jun 25, 1943

If he exercised it'by will, the estate tax would clearly bring the property into his gross estate; and this would be equally true if the property passed at his death upon default of the designation by him. Porter v. … There may be better ways to submit such proof, although they are not readily apparent, but we cannot for that reason refuse to consider the opinions of qualified witnesses in the absence of better evidence and in fact of

Luria Steel & Trading Corp. v. United States

42 Cust. Ct. 480 · United States Customs Court · Feb 13, 1959

It is therein stated that the three officials, upon being instructed to show clearly under column 11 of the consular invoice the freely offered price, either for home consumption or for export, suggested that “some confusion … (Customs) 33, C.A.D. 341, wherein we held that failure to satisfactorily establish the usual wholesale quantities constitutes a failure to establish one of the essential elements of a valid reappraisement.

Stebbins v. United States

105 Fed. Cl. 81 · United States Court of Federal Claims · May 14, 2012

The Tucker Act provides the waiver of sovereign immunity necessary for a plaintiff to sue the United States for money damages. United States v. Mitchell, 463 U.S. 206, 212 , 103 S.Ct. 2961 , 77 L.Ed.2d 580 (1983). … “The court will transfer a ease when a plaintiff articulates a clearly stated and non-frivolous complaint.” Schrader v. United States, 103 Fed.Cl. 92, 101 (2012) (citing Phang v.

Walker v. Commissioner

20 B.T.A. 937 · United States Board of Tax Appeals · Sep 24, 1930

Her sole right is a right to income from the capital assets of the trusts established by her father’s will. … IIoAvever, in such cases the facts were peculiar and unusual and clearly distinguishable from those of the present proceeding.

Industrial Quimica del Nalon, S.A. v. United States

17 Ct. Int'l Trade 370 · United States Court of International Trade · May 17, 1993

Plaintiff was referring to the Court’s comment that “Commerce’s desire to obtain documentation should not fly in the face of established business practice, and should not be transformed into a do-or-die requirement.” … for a salary deduction, was clearly deductible as a circumstance of sale adjustment under Title 19 C.F.R. § 353.15 (b) (1986).

Eberline v. Secretary of Health and Human Services

United States Court of Federal Claims · Jan 5, 2026

In attempting to establish entitlement to a Vaccine Program award of compensation for a Non-Table claim, a petitioner must satisfy all three of the elements established by the Federal Circuit in Althen v. … Efthimiou clearly favors the diagnosis, Dr. Kinet is more equivocal in embracing it, and cited some aspects of Petitioner’s presentation inconsistent with PMR. See, e.g., Kinet Rep. at 4.

Hall v. United States

99 Fed. Cl. 223 · United States Court of Federal Claims · Jun 21, 2011

Under the federal court leave statute, qualifying employees who are “summoned ... by a court ... to serve” as jurors are entitled to paid leave for the duration of their service. 5 U.S.C. § 6322 (a) (2006). … That Act waives the sovereign immunity of the federal government for certain claims, including those founded upon Acts of Congress. 28 U.S.C. § 1491 (a)(1) (2006); see also Sanders v.

American Standard, Inc. v. United States

602 F.2d 256 · United States Court of Claims · Jun 13, 1979

A corporation had to meet the rigid requirements of section 921 to qualify. … Reg. § 1.1502-25 clearly defeats this intended inducement to American business.

Hoffman v. Commissioner

47 T.C. 218 · United States Tax Court · Nov 29, 1966

We hold that only one class of stock was outstanding during the taxable years, and that RMI was a fully qualified small business corporation under section 1371 (a). 3. … This tends to indicate a sale. (6) Paragraph 21 of the agreement clearly provides that Alfred Hoffman shall be in complete control of the affairs of Reba Martin, Inc., unless there is a default by him or the corporation.

Railroad Holdings, LLC, Railroad Land Manager, LLC, Tax Matters Partner v. Commissioner

United States Tax Court · Feb 5, 2020

Section 170(h)(1) defines a “qualified conservation contribution” as a contribution of a “qualified real property interest” to a “qualified organization” (which we assume SERLC to be) “exclusively for conservation purposes … Second, part D proposes a cure in the case of “ambiguous” terms, whereas part B(2) is quite clear in establishing its formula for allocating extinguishment proceeds.

Sumakeris v. United States

34 Fed. Cl. 246 · United States Court of Federal Claims · Sep 28, 1995

Sumakeris, qualifies for benefits under the Survivor Benefit Plan, established in 10 U.S.C. § 1447 et seq. … Sumakeris can qualify for benefits under the Survivor Benefit Plan.

Intel Corp. v. Commissioner

100 T.C. 616 · United States Tax Court · Jun 28, 1993

As a related supplier of Intel DISC, petitioner paid Intel DISC commissions on some of petitioner’s sales that qualified for DISC treatment. … The introductory language to which respondent points regarding the IFP is qualified by the clause “as provided in Example (1).”

Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner v. Commissioner

154 T.C. No. 10 · United States Tax Court · May 12, 2020

Each stick represents one of the total number of possible interests in sum of rights, powers, privileges, immunities and liabilities. * * * If one conceives of property as likened thus to a bundle of rights, privileges, immunities … interest” being contributed to a qualified organization.

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

28 Fed. Cl. 550 · United States Court of Federal Claims · Jun 10, 1993

That I do not believe a medical expert is needed at this stage in the process because the petition clearly establishes a table injury. 5. … That Congress may declare as jurisdictional statutory time periods in which to appeal is a proposition clearly established in the case law. Id. at 1176.

Walden v. United States

24 Cl. Ct. 521 · United States Court of Claims · Nov 22, 1991

Due to the lack of an established service connection, the schizophrenia claim was denied, as well. In accordance with proper procedures, the VA issued a Statement of the Case on September 8, 1981. … The Board of Veterans Appeals established a service connection for plaintiff’s PTSD on August 30, 1983.

K.L v. Secretary of Health and Human Services

United States Court of Federal Claims · May 3, 2017

In attempting to establish entitlement to a Vaccine Program award of compensation for a Non-Table claim, a petitioner must satisfy all three of the elements established by the Federal Circuit in Althen v. … Engstrand was sufficiently qualified to testify about the general nature of K.L.’s condition, but she has no demonstrated competence or skill as an immunologist.

Nagler v. Derwinski

1 Vet. App. 297 · United States Court of Appeals for Veterans Claims · Jun 6, 1991

Such a petitioner must show both (1) that he or she is clearly entitled to the writ, and (2) that there is available no adequate alternative means of obtaining the relief sought. Er-spamer, at 9. … Waivers of sovereign immunity cannot be implied; they must be explicit. United States v. Mitchell, 445 U.S. 535, 538 , 100 S.Ct. 1349, 1351 , 63 L.Ed.2d 607 (1980).

The Attorney General's Authority in Certifying Whether a State Has Satisfied the Requirements for Appointment of Competent Counsel for Purposes of Capital Conviction Review Proceedings

Department of Justice Office of Legal Counsel · Dec 16, 2009

If the Attorney General chooses to establish a federal minimum standard of counsel competency that state mechanisms must meet in order to qualify for certification, he should do so in a manner that still leaves the States … Prior to the 2006 amendments, States already had to “establish a mechanism for the appointment” of counsel who were competent, and to establish competency standards for such counsel, in order to qualify for the expedited

Pao

618 F.2d 120 · United States Court of Claims · Mar 30, 1979

Defendant contends that the decision of the FEAA is clearly supported by the record. … It found that the evidence before it did not establish that typing was a significant part of the work performed by plaintiff. We hold that there is substantial evidence to support that finding.