Case law

Citgo Petroleum Corp. v. United States

104 F. Supp. 2d 106 · United States Court of International Trade · May 18, 2000

Plaintiff argues, however, that on its face 19 U.S.C. § 1309, which is not in the Act establishing the HMT, would appear to provide an applicable exemption. … The ICAO policies at issue, however, clearly specify refunds of duties or taxes previously paid.

Tex Mex Brick & Import Co. v. The United States

449 F.2d 1398 · Court of Customs and Patent Appeals · Nov 4, 1971

This evidence is not sufficient to establish the condition of the specific bricks at bar. … To do so would clearly be premature in view of the undisputed holding that such entries were not legally liquidated in the first place.

Connecticut Light & Power Co. v. Commissioner

40 T.C. 597 · United States Tax Court · Jun 26, 1963

fails to establish what, if any, such lines might reasonably have been built. … Respondent asserts that his determinations for the years 1940-42 were clearly erroneous.

SONG

27 I. & N. Dec. 488 · Board of Immigration Appeals · Jul 1, 2018

Second, in cases where the petitioner has died prior to adjudication of the adjustment application, the alien is permitted to substitute the petitioner’s affidavit of support with one from another qualifying relative. … Instead, by requiring that “the person petitioning for the alien’s admission” must be the individual who executes an affidavit of support, Congress clearly indicated its intent that the sponsor who brought the alien to the

M-S

22 I. & N. Dec. 349 · Board of Immigration Appeals · Jul 1, 1998

In fact, when aliens failed to appear, Immigration Judges often closed the aliens’ cases, thereby allowing them to avoid deportation and profit from the delay in the deportation process to qualify for additional forms of … The Order to Show Cause clearly indicated on page 3 that the respondent’s deportation hearing was scheduled for January 17, 1996.

Lychuk v. Comm'r

116 T.C. 374 · United States Tax Court · May 31, 2001

ACC’s acquisition of installment contracts generally followed an established procedure. … It is not enough to establish that expenditures are incurred in carrying on a trade or business to qualify for a deduction under section 162 — all of the requirements set out above [namely, the five requirements for deductibility

S-K

23 I. & N. Dec. 936 · Board of Immigration Appeals · Jul 1, 2006

Although the Immigration Judge found that the respondent had established a well-founded fear of persecution in order to qualify for asylum, he denied her application for relief because, by providing money and other support … rejected the alien’s arguments that because a similar statute criminalizing such support to terrorists included a longer list of examples, including lodging, congressional intent was to limit the types of support that would qualify

Andrews v. Commissioner

26 B.T.A. 642 · United States Board of Tax Appeals · Jul 13, 1932

We are mindful of the well established rule that in construing doubtful taxing statutes doubt must be resolved in favor of the taxpayer and against the Government (Gould v. Gould, 245 U. … We are of the opinion that any doubt that might exist as to whether the Congress intended that the income, in order to qualify as “ earned,” must have been earned by the taxpayer, is immediately dispelled by a study of the

Ross Michael Simon Trust, Arline A. Simon, Trustee v. The United States

402 F.2d 272 · United States Court of Claims · Oct 18, 1968

The facts of this case establish business continuity so clearly that the existence or nonexistence of good business reasons is unhelpful, if not immaterial. … Under the facts, the distributions in question were clearly not part of a "series of distributions in redemption of all of the stock of the corporation pursuant to a plan," so as to qualify under section 346(a) (1).

Lucky Stores, Inc. v. Commissioner

92 T.C. 1151 · United States Tax Court · May 30, 1989

Under that section, both spouses had to be gainfully employed “substantially full-time” before certain expenses incurred by the taxpayers qualified for a deduction. … Clearly, in these cases, the credit was not serving as an incentive for the hiring of target group members.

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

John D. McCauley v. Denis McDonough

United States Court of Appeals for Veterans Claims · May 20, 2024

As the regulation says, "service connection will be severed only where evidence establishes that it is clearly and unmistakably erroneous." 38 C.F.R. § 3.105(d) (emphasis added). … See Stallworth, 20 Vet.App. at 488 ("[T]he severance decision focuses—not on whether the original decision was clearly erroneous—but on whether the current 'evidence establishes that [service connection] is clearly erroneous

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

Aptus Co. v. United States

61 Fed. Cl. 638 · United States Court of Federal Claims · Aug 30, 2004

In other words, allegations of fraud must be established as to clearly convince the trier of fact that the fraud occurred. … Lin’s representations were indeed fraudulent, however, we need not address. 21 This is so because, here again, we find that the facts and circumstances in the record clearly establish that the government knew that Mr.

Vancor Steamship Corp. v. United States

406 F. Supp. 810 · United States Customs Court · Jan 9, 1976

Rather, in all the cases cited, each of the “inferior craft” was capable of and designed to perform a sufficiently related function to “means of transportation” on water to qualify as a vessel. … Even an improper failure to collect duties on one occasion is scarcely a legal basis for refusing to collect duties clearly due on another occasion absent the applicability of the established and uniform practice doctrine

Bilfinger Berger AG Sede Secondaria Italiana v. United States

97 Fed. Cl. 96 · United States Court of Federal Claims · Nov 19, 2010

“establishes and certifies for which category of works (general or specialised) and for which amount the company is qualified. … Certifications, which have been established for this solicitation: Prevailing Category of Work: CONTRACTOR Qualifioations Offerors shall be qualified in accordance with [D.P.R. number] 34 of 25 Jan 2000, REGULATIONS FOR THE

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.

Gabel v. Commissioner

25 B.T.A. 60 · United States Board of Tax Appeals · Dec 31, 1931

Byers, 35 Fed. (2d) 326, is significant and enlightening in determining the instant proceeding: We think this is sufficient to establish that he was free to engage, and was engaged, in other business for other clients; that … , from the foregoing discussion of the facts in the instant proceeding, petitioner does not qualify as an officer.

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.

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.