Case law

Estate of Taracido v. Commissioner

72 T.C. 1014 · United States Tax Court · Sep 10, 1979

He traveled extensively throughout the regions of the Caribbean, Central and South America, Mexico, and the Far East, in an effort to cull and develop qualified life insurance agents to sell policies issued by NW. … We note that petitioners are not contesting respondent’s determination that the final period return of TCI did not clearly reflect income.

Mackay Estate v. United States

28 Cust. Ct. 73 · United States Customs Court · Feb 19, 1952

The court said (p. 298): It would seem sufficient to point out that the record fairly and clearly shows the importations not only unfit for human consumption but that their sole and exclusive use is otherwise. … Such evidence does not establish that beef lungs are items of everyday consumption by any substantial part of the population of this country.

Socony Vacuum Oil Co. v. United States

37 Cust. Ct. 129 · Court of Customs and Patent Appeals · Mar 29, 1957

establish conditions precedent to the assertion of said rights. … The right to bring such portions duty-free within the bounds of the United States is a qualified privilege, however, subject to, among *90 other things, proper regulations promulgated by the Secretary of the Treasury.

Arbelaez v. United States

94 Fed. Cl. 753 · United States Court of Federal Claims · Sep 23, 2010

Once jurisdiction has been established, “[a] claimant alleging a Fifth Amendment takings claim ... … Arbelaez has failed to establish that she was an intended, direct beneficiary.

Nottage v. United States

United States Court of Federal Claims · Nov 28, 2017

The United States Supreme Court has found that "a court may dismiss a claim as factually frivolous only if the facts alleged are 'clearly baseless' ... a category encompassing allegations that are 'fanciful' ... … immunity as to the types of claims allowed.

MORADEL

Board of Immigration Appeals · Jun 23, 2021

So when the “simple possession” exception uses the phrase “such paragraph,” it is clearly referring to paragraph 212(a)(2) in its entirety—not just to subparagraph 212(a)(2)(C) of the Act, its nearest antecedent. … Mellouli is distinct, moreover, because, although the Department of Homeland Security bears the burden of establishing removability, the respondent is required to establish his eligibility for relief from removal, including

Wells Manufacturing Co. v. United States

677 F. Supp. 1239 · United States Court of International Trade · Dec 8, 1987

If allowed to stand, plaintiff argues, importers will be given immunity from application of the countervailing laws when domestic manufacturers refuse to sell to them. … Therefore, it was clearly reasonable for the ITC to have considered such practices in making its determination.

Statute of Limitations and Settlement of Equal Credit Opportunity Act Discrimination Claims Against the Department of Agriculture

Department of Justice Office of Legal Counsel · Jan 29, 1998

Irwin, 498 U.S. at 95-96 Irwin did not alteT the well-established precedent that statutes o f limitations reflect a condition on Congress’s waiver o f sovereign immunity. See id. at 94. … The complaint procedure in § 15.52 is not required by law, but it was established by the Secretary.

Breck & Son v. United States

2 Ct. Cust. 26 · Court of Customs and Patent Appeals · May 1, 1911

It was shown clearly by the record, which is replete with all obtainable information upon the subject, that a "clump” from a horticultural standpoint is a "cluster of thickly grown plants and the roots intermingled together … For experimental propagation of these, the record shows, importations have been made by the Government, a plant has been established in the State of Washington, and their cultivation made a matter of governmental attention

IBM Corporation v. United States

119 Fed. Cl. 145 · United States Court of Federal Claims · Nov 25, 2014

Tech., 316 F.3d at 1319), the jurisdictional requirement that IBM establish its standing has been met. II. … For example, under the caption “Transition Team Qualifications,” EY stated that “[o]ur TP offers the availability of trained and qualified personnel,” explaining that EY had a “roster of current qualified personnel” who could

The Centech Group, Inc. v. United States

United States Court of Federal Claims · Nov 8, 2022

As an express waiver of the government’s immunity, the CDA “must be strictly construed in favor of the sovereign.” Orff v. United States, 545 U.S. 596, 601-02 (2005). … CENTECH’s current claim for storage, transportation, and insurance costs does not qualify as an enlarged claim.

A-M

25 I. & N. Dec. 66 · Board of Immigration Appeals · Jul 1, 2009

. § 1229b(b) (2006), which only refers to nonpermanent residents, a lawful permanent resident who qualifies as a battered spouse may be eligible to apply for cancellation of removal under section 240A(b)(2) of the Act … STANDARDS OF REVIEW We review findings of fact by the Immigration Judge only to determine whether they are clearly erroneous. See 8 C.F.R. § 1003.1(d)(3)(i) (2009).

Bishop Hill Energy LLC v. United States

United States Court of Federal Claims · Jun 20, 2019

In February 2012, Bishop Hill placed a qualified wind facility into service at a cost of $433,077,031 and applied for a Section 1603 cash grant totaling $129,923,109. … The Tucker Act establishes our jurisdiction and waives sovereign immunity over certain claims against the United States, including those founded upon the Constitution and federal statutes and regulations. Id.

Summit Contractors, Inc. v. United States

36 Cont. Cas. Fed. 75,977 · United States Court of Claims · Nov 16, 1990

The FTCPMA authorized the Secretary of Agriculture to release qualified purchasers from a portion of their timber sales contracts upon payment of a buy-out charge. … The moving party bears the burden of establishing an absence of evidence to support the nonmovant’s case. Adickes v. S.H. Kress and Co., 398 U.S. 144, 157 , 90 S.Ct. 1598, 1608 , 26 L.Ed.2d 142 (1970).

Precision Pine & Timber, Inc. v. United States

63 Fed. Cl. 122 · United States Court of Federal Claims · Nov 23, 2004

Purchaser agrees to provide receipts or other documentation to the Contracting Officer which clearly identify and verify actual expenditures. P.App. 23. … of the clause. *140 “[U]nder the doctrine of sovereign immunity, the United States cannot be held liable for costs without its consent.”

Illinois Merchants Trust Co. v. Commissioner

14 B.T.A. 890 · United States Board of Tax Appeals · Dec 21, 1928

It seems clear that a court of equity would appoint a qualified trustee to execute the trust, if such were intended. … Petitioner urges that payments made after this alteration are clearly annuity payments, as they are stated sums rather than dependent upon income receipts.

Rice Millers' Ass'n v. United States

15 Ct. Cust. 355 · Court of Customs and Patent Appeals · Jan 23, 1928

That answer would be correct if it had been established that, commercially, broken rice was brewer’s rice. … The testimony, however, clearly proves that in trade and commerce the term “broken rice” is not limited to brewer’s rice, and that, as it includes second head rice, screenings, and brewer’s rice, it does not mean brewer’s

Apple Computer, Inc. v. United States

749 F. Supp. 1142 · United States Court of International Trade · Oct 19, 1990

Since the defendant has not established that the granting of a motion to alter or amend the judgment is appropriate, the motion is denied. … CONCLUSION It is the conclusion of the court that the defendant has failed to establish that the granting of a motion to amend or alter the judgment in Apple Computer, Inc. v.

Rose v. Commissioner

52 T.C. 521 · United States Tax Court · Jun 24, 1969

They provide, however, that a private establishment, in order to be considered as a qualifying institution, must be regularly engaged in providing types of care or services referred to in the regulations. … Petitioners have not established that the food, lodging, and other living expenses in question qualify as medical expenses in any sense.

The Test for Determining "Officer" Status Under the Appointments Clause

Department of Justice Office of Legal Counsel · Jan 16, 2025

In Lucia, the Supreme Court stated that “an individual must occupy a ‘continuing’ position established by law to qualify as an officer.” 585 U.S. at 245 (quoting Germaine, 99 U.S. at 511). 2 Lucia thus follows a long line … Specifically, we have observed that a position is most clearly “continu- ing” if it is “permanent”—that is, if it is not “limited by time or by being of such a nature that it will terminate ‘by the very fact of performance