Case law
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52 T.C. 752 · United States Tax Court · Aug 6, 1969
In order to qualify for the section 911 exclusion, a taxpayer must establish that the income sought to be excluded constitutes earned income as defined in section 911 and is received from foreign sources. … qualify for the exclusion under section 911.
Cited 16 timesPublishedNature's Farm Products, Inc. v. United States
648 F. Supp. 6 · United States Court of International Trade · Oct 22, 1986
[MJailing a check for the duties does not qualify the duties as “having been paid” under § 2637(a)____ Rather for a plaintiff to have fulfilled the mandatory statutory conditions precedent to suit, Customs must have received … Unless it is clearly otherwise agreed, the mailing of a letter is not a sufficient notice to quit a tenancy, it is not actual payment of money that is inclosed, it does not transfer title to a check or other document; it
Cited 12 timesPublishedToledo Stove & Range Co. v. Commissioner
16 T.C. 1125 · United States Tax Court · May 21, 1951
First, the temporary and unusual character of the circumstance or event must be clearly established. … The taxpayer must clearly show that the increased earnings resulted from the change.
Cited 24 timesPublishedLegault v. Secretary of Health and Human Services
United States Court of Federal Claims · Jul 30, 2025
Most importantly for present purposes, however, it was clearly established by the medical record in Madigan that the claimant was under significant, demonstrated stress prior to vaccination, raising concerns about … Furthermore, the petitioner in Vanore was unable to establish that SSNHL is solely or predominantly mediated by an immune process. Id.
Cited 0 timesPublished18 Cl. Ct. 471 · United States Court of Claims · Oct 27, 1989
This court rejects plaintiff’s attempt to establish jurisdiction over the interest claim under § 1346(a)(1). … Section 1346(a) is also subject to the doctrine of sovereign immunity. The United States, as sovereign, is immune from suit unless Congress specifically waives immunity by statute. United States v.
Cited 13 timesPublished42 Fed. Cl. 333 · United States Court of Federal Claims · Nov 19, 1998
This availability pay was, in effect, a 25% increase in the basic pay of each qualifying criminal investigator. Each of the plaintiffs was so qualified. … Thus, jurisdiction in this court is established under the Tucker Act, 28 U.S.C. § 1491 (a)(1). See United States v. Testan, 424 U.S. 392, 398 , 96 S.Ct. 948 , 47 L.Ed.2d 114 (1976).
Cited 6 timesPublished159 Ct. Cl. 160 · United States Court of Claims · Nov 7, 1962
The medical evidence above-referred to, we think, clearly establishes but one fact; i.e., that prior to January 13, 1953, plaintiff was suffering from a pre-existing cardiovascular disease. … In this connection, the evidence establishes that plaintiff was not and had never been sensitive to eggs.
Cited 8 timesPublishedForrest v. Secretary of Health and Human Services
United States Court of Federal Claims · Feb 26, 2019
phase of the immune response. … Collins qualified the possibility of a recall response with the necessity that during the interval between the flu vaccinations a person would need to be exposed to flu antigen so that her immune memory cells remain active
Cited 0 timesPublished11 Vet. App. 509 · United States Court of Appeals for Veterans Claims · Oct 16, 1998
It possibly represents an abnormal immune response to certain infections, perhaps related to hereditary susceptibility.” DoRLANd’s at 1638. … medical evidence of record is insufficient, or, in the opinion of the BVA, of doubtful weight or credibility, the BVA is always free to supplement the record by ... citing recognized medical treatises in its decisions that clearly
Overruled on other grounds by Webster v. Dept. Of Veterans Affairs, 428 Fed. Appx. 976 (2011)Cited 133 timesPublished16 Cl. Ct. 485 · United States Court of Claims · Mar 13, 1989
Waiver of immunity and the conditions attendant thereto are expressions of the same authority. … Regulations can neither enlarge nor dimmish the scope of the waiver of immunity. Id.
Cited 8 timesPublished21 Vet. App. 54 · United States Court of Appeals for Veterans Claims · Mar 16, 2007
erroneous," except "where . . . the evidence establishes that service connection was clearly illegal." 38 C.F.R. 3.105 (2006) (emphasis added); see Venturella v. … The Board further found that the decision to award Allen and Key VA benefits was clearly and unmistakably erroneous "because state service does not qualify as Federal Service." Id.
Cited 7 timesPublished451 F.2d 1045 · United States Court of Claims · Oct 15, 1971
Such waiver cannot be established by implication. There is no specific waiver of immunity by Congress in this case. The Tucker Act ( 28 U.S.C. § 1491 (1964)) does not help the plaintiff. … He testified Miss Bennett was qualified, but he didn’t know the facts of the case.
Cited 29 timesPublishedMeans v. Secretary of Health and Human Services
United States Court of Federal Claims · Nov 3, 2015
To establish that a condition was significantly aggravated by a covered vaccine, petitioner must establish, by preponderant evidence: (1) the person’s condition prior to administration of the vaccine, (2) the person … of the immune system.
Cited 0 timesPublishedTel-Instrument Electronics Corp. v. United States
56 Fed. Cl. 174 · United States Court of Federal Claims · Apr 8, 2003
The Army appraised and tested the bid samples, and issued Invitations for Bids to those who qualified. Three contractors qualified to participate in the bidding, including Tel-Instrument. … The administrative record includes materials establishing that the proposed equipment in fact was commercially available.
Cited 12 timesPublished90 Fed. Cl. 683 · United States Court of Federal Claims · Dec 8, 2009
Sabree did not qualify for a Good Conduct Medal. Finally, the Correction Board determined that Mr. … “Only a serious impediment can qualify to suspend running of the statute.” Id.
Cited 14 timesPublishedContreras v. Secretary of Health & Human Services
107 Fed. Cl. 280 · United States Court of Federal Claims · Oct 26, 2012
On the other hand, the provisions governing respondent’s burden in proving alternative causes, which apply only if a petitioner has established a prima facie case, clearly do not permit an unexplained, idiopathic origin of … The special master may not disregard case reports as evidence. 42 In addition, the special master, in the court’s opinion, must not over-rely on research involving the immune systems of rodents to establish a medieally-aeceptable
Cited 43 timesPublishedGiesecke & Devrient Gmbh v. United States
United States Court of Federal Claims · Oct 22, 2020
The government, acknowledging the Court of Federal Claims as a court of limited jurisdiction, states “precedent clearly establishes that a claim for attorneys’ fees under 35 U.S.C. § 285 may not be made against the Government … The Court of Federal Claims, relying on “unequivocally expressed” waivers of sovereign immunity to establish jurisdiction, frequently provides remedies for plaintiffs alleging patent infringement against the government pursuant
Cited 0 timesPublishedEstate of Morse v. Commissioner
69 T.C. 408 · United States Tax Court · Dec 6, 1977
At his death in 1962, Lucile became the income beneficiary of two trusts, trust A and trust B, established by Zimmer. … Clearly, in many, if not most, instances the elements of bargain and consideration will be undistinguishable.
Cited 9 timesPublishedCheryl Koehn, as Mother and Next Friend of Vanessia Koehn v. Secretary of Health and Human Services
United States Court of Federal Claims · May 30, 2013
McCabe is qualified to discuss immunologic principles and that expertise naturally fits in the discussion of theory under prong one of Althen. … These vaccinations did not clearly exacerbate Vanessia’s sJIA as might be expected if the Gardasil vaccine were causative.
Cited 0 timesPublished97 Fed. Cl. 58 · United States Court of Federal Claims · Jan 28, 2011
Speed had not established a waiver of sovereign immunity which would allow her breach of contract claim against the United States to proceed in federal district court. … To establish subject-matter jurisdiction over a suit against the federal government, a plaintiff must show both a “waiv[er of] sovereign immunity together with a claim falling within the terms of the waiver.”
Cited 15 timesPublished
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