Case law

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.

R. P. Oldham Co. v. United States

41 C.C.P.A. 53 · Court of Customs and Patent Appeals · Jun 3, 1953

The United States Customs Court, Second Division, overruled the protest holding that “the evidence in this case clearly establishes that the instant merchandise, in its imported condition, is not a single complete fishing … The testimony, however, clearly establishes that a completed purse seine net is never sold in finished condition due to its bulk and weight, and cannot therefore be purchased as such.

Englert v. United States

38 Fed. Cl. 366 · United States Court of Federal Claims · Jul 18, 1997

Englert had failed to establish a causal connection between his psychological condition and his performance. … The individual claimants, therefore, must look beyond the jurisdictional statute for a waiver of sovereign immunity. United States v. Testan, 424 U.S. at 398 , 96 S.Ct. at 953 .

Samish Indian Nation v. United States

58 Fed. Cl. 114 · United States Court of Federal Claims · Sep 30, 2003

. § 83.2 established that only officially recognized Indian tribes would be eligible for federal services and benefits. In 1987, the Samish’s 1972 petition for recognition was denied. … See Mitchell, 463 U.S. at 224 , 103 S.Ct. 2961 (stating that these other statutes "clearly give the Federal Government full responsibility to manage Indian resources”).

G.B.I. Tile and Stone, Inc.

Trademark Trial and Appeal Board · Oct 16, 2009

The evidence here clearly demonstrates that there are entities that are the source of roofing tiles and floor tiles. … See also In re Total Quality Group Inc., 51 USPQ2d 1474, 1477 (TTAB 1999) (“[E]ven careful purchasers are not immune from source confusion”).

Brookfield Construction Co. v. United States

661 F.2d 159 · United States Court of Claims · Sep 23, 1981

Congress clearly thought that contractors should be allowed interest prospectively, but there is no expression in the history bearing, one way or the other, on the retroactive imposition of interest for periods prior to the … This "entrenched immunity” is a part of sovereign immunity. United States v. New York Rayon Importing Co., 329 U.S. 654, 658-59 (1947).

Beaconwear Clothing Co. v. United States

355 F.2d 583 · United States Court of Claims · Jan 21, 1966

Contrary to the allegations contained in Spiotta’s third-party petition and plaintiff’s third amended petition, the record clearly establishes that Spiotta was not a bank or authorized financial institution within the meaning … At page 3 of the same document, the statement was made that “Plaintiff-assignee’s right to judgment is clearly established,” “the Use-plaintiff’s right to recovery is established by the pleadings,” and at page 4 thereof,

Andrew McNulty & Donna McNulty

United States Tax Court · Nov 18, 2021

Petitioners’ Self-Directed IRAs During 2015 petitioners decided to establish self-directed IRAs. … This lack of oversight is clearly inconsistent with the statutory scheme. Personal control over the IRA assets by the IRA owner is against the very nature of an IRA. Mrs.

Guizhou Tyre Co. v. United States

389 F. Supp. 3d 1350 · United States Court of International Trade · May 24, 2019

Commerce concluded that Xugong, but not GTC, established independence from the government of China and therefore, under its practice, qualified for what Commerce terms a “separate rate,” i.e., an antidumping duty rate other … Should Aeolus be determined to qualify for a separate rate, it also will qualify for relief. III.

W-F

29 I. & N. Dec. 319 · Board of Immigration Appeals · Sep 15, 2025

DHS asserts on appeal that the Immigration Judge clearly erred in finding that it is more likely than not that the respondent will experience torture in Haiti by or at the instigation of or with the consent or acquiescence … To qualify for CAT protection, the respondent must demonstrate that it is more likely than not that he will be tortured by or at the instigation of or with the consent or acquiescence of a public official or other person

California Ridge Wind Energy LLC v. United States

United States Court of Federal Claims · Jun 20, 2019

In October 2012, California Ridge placed a qualified wind facility into service at a cost of $456,196,599 and applied for a Section 1603 cash grant totaling $136,858,980. … 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.

Lauricella v. United States

4 Ct. Cust. 253 · Court of Customs and Patent Appeals · May 23, 1913

The provisions of the subsection clearly and unquestionably relating to these respective different matters are scattered indiscriminately through the subsection. … The limitation of the time for the introduction of this proof by the regulation of the Secretary of the Treasury to 5 days was clearly beyond his statutory power.

Edge Import Corp. v. United States

83 Cust. Ct. 140 · United States Customs Court · Dec 17, 1979

Thus, such a knife is clearly possible. … In any case, there has been no showing of an established uniform practice within the meaning of 19 U.S.C. 1315(d).

Nacchio v. United States

115 Fed. Cl. 195 · United States Court of Federal Claims · Mar 12, 2014

To qualify for a tax refund under 26 U.S.C. § 1341, Plaintiffs must establish both that Mr. … Unlike the fine, which was clearly punitive and was paid from assets unrelated to insider trading, the forfeiture exclusively represented the disgorgement of Mr. Nacchio’s illicit net gain from insider trading.

Consolidated Rail Corp. v. United States

883 F. Supp. 1565 · Special Court under the Regional Rail Reorganization Act · Apr 4, 1995

As stated by the RSPO: The commuter subsidy standards are guidelines which permit the subsidized and the railroad to establish a relationship uniquely suitable to them. … We simply cannot imply immunity from CERCLA liability for Conrail when Congress clearly intended *1583 CERCLA to apply to anyone connected with contamination, regardless of fault, and, in many cases, in the form of joint

Duff v. Commissioner

23 B.T.A. 1343 · United States Board of Tax Appeals · Aug 28, 1931

Discussing the issues in their order, we are of the opinion that petitioner has fully and clearly sustained his allegations of loss on his $45,000 par value of first mortgage 5 per cent gold bonds of the Beaumont & Great … The word “ business ” [in section 204 of the Revenue Act of 1921] is qualified by the word “ any.”

Brooks v. Brown

5 Vet. App. 484 · United States Court of Appeals for Veterans Claims · Oct 8, 1993

Section 101(24) clearly distinguishes between disease and injury. … [A.] § 101(24) so as to establish incurrence of a disability during such duty, or aggravation by injury of a preexisting disorder.” O.G.C.Prec. 86-90 at 11.

Levy v. Commissioner

19 B.T.A. 605 · United States Board of Tax Appeals · Apr 16, 1930

The evidence clearly shows the petitioner's intention to make a gift of the stock. … Nor is there any evidence of record to establish that the petitioner exercised any dominion or control over the stock after its delivery and acceptance by the donee.

Duffy v. United States

690 F.2d 889 · United States Court of Claims · Sep 22, 1982

such method as, in the opinion of the Secretary, does clearly reflect income.” … deductions come clearly within the scope of the statute, they are not to be allowed.

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.