Case law

Hoffman v. United States

175 Ct. Cl. 457 · United States Court of Claims · May 13, 1966

The medical officer who examined plaintiff found plaintiff qualified for “Separation” and did not list any disqualifying defects. … , implementing departmental regulations governing the Board’s procedures were established, and the criteria for relief was identified.

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.

Schmitz v. Commissioner

55 T.C.M. 658 · United States Tax Court · Apr 21, 1988

Schmitz contends, however, that he was granted immunity from reporting such income on his Federal income tax return by Sergeant Dean and by the District Attorney. Sergeant Dean denies Mr. Schmitz's claim as to immunity. … The taxpayer's entire course of conduct may establish the requisite fraudulent intent. ; ; .

Ketchum v. Commissioner

77 T.C. 1204 · United States Tax Court · Dec 7, 1981

there was omitted from gross income an amount properly includable therein which is attributable to one spouse and which is in excess of 25 percent of the amount of gross income stated in the return, (B) the other spouse establishes … We first decided the computational schedule qualified as a "statement attached to the return,” in this case, the subchapter S return.

Kohler Co. v. Honda Giken Kogyo K.K.

Trademark Trial and Appeal Board · Dec 20, 2017

testimony and materials designated as Confidential have been discussed, quoted, or cited by one or both of the parties in their publicly accessible briefs.17 Confidentiality designations do not provide absolute immunity … Chesapeake Marine Tours Inc., 107 USPQ2d 1750, 1756-57 (TTAB 2013) (professional travel writer and editor, who qualified as an expert in the field of travel writing and journalism, was not qualified to render opinions regarding

Bailey-Mora Co. v. United States

54 Cust. Ct. 55 · United States Customs Court · Feb 1, 1965

The witness, who appears to be well qualified, testified that, in the course of his work, he had seen and examined merchandise such as is represented by the plaintiffs’ illustrative exhibits 15, 16, 17, and 18, which were … An examination of the hats depicted by plaintiffs’ exhibits 1 through 10 and 12-A through 14 clearly evidences the fact that they are substantially of the type used in the fields and around the farm.

Hotel Patten Co. v. Commissioner

13 B.T.A. 943 · United States Board of Tax Appeals · Oct 12, 1928

exceed the par value of the original stock or shares specifically issued therefor, unless the actual cash value of such tangible property at the time paid in is shown to the satisfaction of the Commissioner to have been clearly … The petitioners claim that the said lease had a value of at least $100,000 at the time of its *950 assignment, that the figure of $60,000 was merely nominal because Pound owned all of the stock except qualifying shares and

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.

Aero Spray, Inc. v. United States

United States Court of Federal Claims · Oct 28, 2021

that it had a substantial chance of securing the award in order to establish standing[.]” … Allied Materials may make our point here even more clearly.

Heim v. United States

22 Cl. Ct. 341 · United States Court of Claims · Jan 25, 1991

Heim to meet the heavy burden of producing “cogent and clearly convincing evidence” to reverse the Board; and (4) Mr. Heim’s failure to mitigate damages. … Plaintiff is seeking pay under a statute which requires that he perform duties to qualify. Mere status as a reservist is not compensable.

Wood v. United States

25 Ct. Cl. 98 · United States Court of Claims · Dec 16, 1889

The defendants insist that, as the claimant had never given bond as required by Revised Statutes, section 1191, as appears by the account stated against him by the accounting officer, he was not qualified to act at all. … The application of that statute to cases like this has been clearly defined by the Supreme Court in Clark’s Case ( 96 U. S.

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.

American Management Systems, Inc. v. United States

53 Fed. Cl. 525 · United States Court of Federal Claims · Aug 30, 2002

The jurisdiction of the United States Court of Federal Claims is founded on the Tucker Act, 28 U.S.C. § 1491 (2000), which waives sovereign immunity for claims “against the United States founded either upon the Constitution … According to defendant, § 8437(c) “clearly does not suggest, much less state, that the [Thrift] Board has the use of public funds from the public fisc.” This too is an argument we cannot accept.

Woolart Mills, Inc. v. United States

58 Cust. Ct. 450 · United States Customs Court · May 25, 1967

Hale, an equally well-qualified witness, testified that plaintiff’s exhibit 2 “is a very dirty mill waste, with a lot of floor sweepings, droppings,” and “extremely dirty.” … On the contrary, the testimony of the defendant’s own witness clearly indicates that the waste was of quality and value far below that of the so-called primary silk waste.

Barnard v. United States

120 Fed. Cl. 698 · United States Court of Federal Claims · Apr 7, 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. … Barnard’s income level qualifies him for informa pauperis status, however, as discussed above, his complaint is being dismissed for lack of jurisdiction.

BABAISAKOV

24 I. & N. Dec. 306 · Board of Immigration Appeals · Jul 1, 2007

Many of the aggravated felony provisions within section 101(a)(43) of the Act identify some limiting fact that excludes otherwise-qualifying crimes from the scope of the definition. … in removal proceedings by reference to the conviction record.9 As to crimes of moral turpitude committed within 5 years after an alien’s admission, the statute clearly combines the need for a qualifying “conviction” with

Mitchell v. Commissioner

47 T.C. 120 · United States Tax Court · Nov 15, 1966

Clearly, this does not show the necessary continuity or frequency to establish a “trade or business.” See Wellesley A. Ayling, supra at 709 ; W. T. Thrift, Sr., supra at 371; and Ralph J. Oace, supra at 748 . … At page 308, we said: “The petitioner was clearly holding the property for sale— attempting to sell it — so was holding it for production of income from gain from sale.”

Estate of Meeske v. Commissioner

72 T.C. 73 · United States Tax Court · Apr 5, 1979

The only issues are whether the surviving spouse’s interest is a terminable interest within the meaning of section 2056(b)(1), and whether the interest. otherwise qualifies for the marital deduction under section 2056(b)( … The trust agreement clearly provides that the trust corpus be divided at the settlor’s death into a marital portion and a residual portion.

Research in Motion, Ltd. v. NBOR Corporation

Trademark Trial and Appeal Board · Dec 2, 2009

As these copies qualify as official records, they are proper subject matter for a notice of reliance. See TBMP §704.03(b)(2) (2d ed. rev. 2004). Accordingly, applicant’s objection is overruled. … Here, the complete lack of documentation or testimony clearly outweighs any subjective or sworn intent to use the mark. 13 Opposition No. 91179284 Regarding applicant’s two prior

Apl Microscopic, LLC v. United States

United States Court of Federal Claims · Aug 27, 2019

Clearly, then, APL’s claim regarding the infringement of its right of reproduction is time-barred. … The definition’s usage of the phrase “any other device or process” clearly brings showing a copy of a work through a computer within the statutory definition of “display.”