Case law

Washington v. Comm'r

120 T.C. 114 · United States Tax Court · Mar 6, 2003

They did not qualify as dischargeable debts and survived the bankruptcy. … Washington testified qualifies as a ministerial act or a managerial act within the meaning of sec. 6404(e). See sec. 301.6404-2(b)(l) and (2), Proced. & Admin. Regs.

United States v. Rosenthal Bercow Co.

46 C.C.P.A. 123 · Court of Customs and Patent Appeals · Jul 7, 1959

of qualified dealers in products of this description. … Under such circumstances it is not surprising to find a wide variety of definitions and explanations of what the composition is, some clearly in conflict with others. One thing appears to be clear.

United States v. Aegis Sec. Ins. Co.

2019 CIT 162 · United States Court of International Trade · Dec 17, 2019

If this documentation established that any of Tricots’ entries, or the materials therein, qualified as originating goods, Tricots would have brought it forward in its cross-motion for summary judgment. … For its part, the Government argues that Customs’ regulations clearly establish the documentation necessary to claim eligibility under the Tariff Preference Levels Program, and the timing for making such a claim:

Gragg v. United States

551 F.2d 827 · United States Court of Claims · Mar 23, 1977

Added to that sum is one-half of the balance of the sale proceeds, which do qualify for treatment as capital gains. … Plaintiffs contend, though, that these decisions establish for the terms "income” as used in the sixteenth amendment, and "gross income” as in § 61(a), a constant, constitutionally mandated meaning from which Congress cannot

Religious Liberty Protections for Federal Employees in Light of Recent Legal Developments

Department of Justice Office of Legal Counsel · Sep 18, 2025

And the Supreme Court has likewise made clear that adherence to erroneous understandings of the Establishment Clause—such as those that underlie the “official endorsement” test—does not qualify as such an interest. … qualifies as “situational,” rather than “routine” and 8 Remote Work: What Is the Definition of Remote Work?

Fruehauf v. Commissioner

50 T.C. 915 · United States Tax Court · Sep 24, 1968

At the time of decedent’s death, no trust provided for under article Eighth of the will had been established. … The fact that the trust had not been established at the time of decedent’s death is immaterial.

Johnson v. Secretary of Health & Human Services

33 Fed. Cl. 712 · United States Court of Federal Claims · Jul 18, 1995

The record further indicates that petitioner developed immunity to the rubella virus as a result of her vaccination. … Moreover, the record clearly indicates that Ms. Johnson experienced periodic joint swelling from about one year after her vaccination onwards.

Zoltek Corp. v. United States

58 Fed. Cl. 688 · United States Court of Federal Claims · Dec 9, 2003

The parties were asked to consider these issues while remaining mindful of the government’s sovereign immunity and remembering that statutory provisions waiving sovereign immunity are strictly construed. … Krupp clearly construed it as following the Harlan theory.” Leesona, 599 F.2d at 966 . .

C. W. Schmid D/B/A C. W. Schmid Plumbing & Heating v. The United States

351 F.2d 651 · United States Court of Claims · Oct 15, 1965

These specifications for the boilers provided that they could be the product of any qualified manufacturer, provided they met certain stated capacity and performance requirements. … Those cases are clearly distinguishable, because in each the work had been performed by the contractor.

Henry Schwartz Corp. v. Commissioner

60 T.C. 728 · United States Tax Court · Aug 27, 1973

; and (ii) By other corroborative evidence sufficient to establish such element. … That salary was clearly paid only to Henry, and not to Henry and Sydell.

Sanders v. United States

34 Fed. Cl. 75 · United States Court of Federal Claims · Aug 25, 1995

The statute of limitations for cases in this court is generally six years, 28 U.S.C. § 2501 , and “is jurisdictional in nature and, as an express limitation on the waiver of sovereign immunity, may not be waived.” … Consequently, a district court would clearly not possess jurisdiction over these claims and the transfer of them would therefore be inappropriate.

Nathan v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 16, 2021

A petitioner must establish entitlement to compensation in the Vaccine Program through one of two ways. … Thus, to prevail on entitlement, petitioner must establish that the HPV vaccine she received is the actual cause of her injuries.

United Business Corp. v. Commissioner

33 B.T.A. 83 · United States Board of Tax Appeals · Sep 25, 1935

All of its issued capital stock has been held by Smith, except for three qualifying shares. … In our opinion it establishes the very purpose proscribed by the statute.

Gulf Oil Corp. v. United States

41 Cust. Ct. 227 · United States Customs Court · Nov 25, 1958

A brief analysis of paragraph 305, supra, clearly establishes its true meaning and scope. It does not provide primary rates of duty. … This conclusion is buttressed by the fact that the unrefuted evidence of witnesses qualified to speak on the subject establishes beyond question that the manganese contained in the importations under consideration was not

Dedicatoria v. Brown

8 Vet. App. 441 · United States Court of Appeals for Veterans Claims · Dec 19, 1995

Chapter 35[was] established.” In June 1990, the appellant submitted an application for dependency and indemnity compensation (DIC). … ANALYSIS The determination of whether, under 38 U.S.C. § 103 (a), a claimant is legally married to a veteran, as to qualify for DIC benefits, is a question of fact subject to the “clearly erroneous” standard of review in

Acetris Health, LLC v. United States

United States Court of Federal Claims · Jul 16, 2018

-made end product under the Trade Agreements clause. 17 The VA’s responses clearly indicate that the VA did not consider the term “U.S.-made end product” to include domestic end products. … Attorney argument is insufficient to establish an irreparable injury. See, e.g., Intelligent Waves, LLC v. United States, 135 Fed.

KODEN

15 I. & N. Dec. 739 · Board of Immigration Appeals · Jul 1, 1976

•Although section 292 of the Act clearly establishes a right to counsel in certain proceedings under the Act, it also limits the extent of that were sought. See Miner v. Atlass, 363 U.S. 641 (1960); United States v. … The evidence clearly establishes that Koden was guilty of the grossest lacity and misconduct, in disre- garding this delineation.

Radio Shack Corp. v. Commissioner

19 T.C. 756 · United States Tax Court · Jan 28, 1953

clearly its normal earnings. … And it'is our conclusion that petitioner has not established a sufficiently acceptable foundation for the reconstructions that it asks this Court to approve.

Nathan v. Secretary of Health and Human Services

United States Court of Federal Claims · Sep 16, 2021

A petitioner must establish entitlement to compensation in the Vaccine Program through one of two ways. … Thus, to prevail on entitlement, petitioner must establish that the HPV vaccine she received is the actual cause of her injuries.

H-Y-Z

Board of Immigration Appeals · Nov 13, 2020

Thus, the respondent had both constructive and actual notice that she was statutorily barred from receiving any immigration benefit at the time her husband filed a Petition for Qualifying Family Member of U-1 Recipient (Form … Therefore, no prejudice has been established. Matter of Lozada, 19 I&N Dec. at 638-–39; cf. Huai Cao v. Att’y Gen. of U.S., 421 F.