Case law

Mannella v. Comm'r

132 T.C. 196 · United States Tax Court · Apr 13, 2009

Petitioner’s requests for relief under section 6015(b) and (c) were not timely, and therefore she does not qualify for relief from joint and several liability under section 6015(b)(1)(E) and (c)(3)(B). … (a) In General. — The Secretary of the Treasury or the Secretary’s delegate shall, as soon as practicable, but not later than 180 days after the date of the enactment of this Act, establish procedures to clearly alert married

Carroll Furniture Co. v. Commissioner

15 T.C. 943 · United States Tax Court · Dec 27, 1950

It became qualified to elect, and did elect, to compute its income for excess profits tax purposes, pursuant to section 736 (a) of the Internal Revenue Code. … Th'e above rule is so well .established by repeated decisions of the courts that petitioner’s contention justifies little discussion. In Palmer v. Commissioner, 302 U.

Woodrum v. Donovan

564 F. Supp. 826 · United States Court of International Trade · May 10, 1983

Moreover, it established that plaintiffs’ employing firm was an independently owned and operated automobile dealership. … The legislative history shows clearly that Congress did not intend to expand the scope of coverage in the manner contemplated by plaintiffs.

Mendes v. Comm'r

121 T.C. 308 · United States Tax Court · Dec 11, 2003

In this case, petitioner has failed to establish even the reasonable likelihood that the IBM sale proceeds were stolen by a Merrill Lynch employee or, indeed, by anyone. … Satisfaction of Section 6654(d)(1)(B)(ii) As noted supra in Section II, the trial record does not establish that petitioner ever filed a return for 1987.

Estate of James E. Caan, Jacaan Administrative Trust, Scott Caan, Trustee, Special Administrator

United States Tax Court · Nov 14, 2023

The settlor executes a written trust instrument that meets the section 408(a) requirements and thereby establishes a trust IRA. … Caan clearly did not provide UBS with the P&A Interest’s 2014 yearend fair market value by January 15, 2015, because in March 2015 UBS sent a letter to the P&A Fund requesting that value.

Alsaadeh v. Secretary of Health and Human Services

United States Court of Federal Claims · Feb 20, 2024

Whitton is not qualified to opine on diagnosis, the undersigned will not discuss this part of his expert report. 31 relied on the diagnosis of AIED. Resp. Ex. A at 3. … Whitton, a qualified immunologist. See Locane v. Sec’y of Health & Hum. Servs., 685 F.3d 1375, 1380 (Fed.

Patton v. Secretary of Health and Human Services

United States Court of Federal Claims · Jun 11, 2021

Morgan believed that although there is no evidence in the record clearly supporting his preferred diagnosis, this is only because petitioner did not receive the tests necessary to collect such evidence. (Id. at 1-2.) … In these cases, the patient’s immune system will target itself in addition to the vaccine antigens and create an immune response that may cause various neurological disorders. (Ex. 21, p. 5.) Dr.

LOK

18 I. & N. Dec. 101 · Board of Immigration Appeals · Jul 1, 1981

Were that the case, for example, a clearly deportable alien who has exhausted all of his administrative and judicial appeal rights but whose departure cannot for some reason be enforced (e.g., for lack of a country that will … In order to qualify as a nonimmigrant crewman, an alien must be one who "intends to land temporarily and solely in pursuit of his calling as a crewman . . . ." Section 101(a)(15)(D) of the Act, 8 U.S.C. 1101(a)(15)(D).

In re Strahilevitz

668 F.2d 1229 · Court of Customs and Patent Appeals · Jan 15, 1982

In his specification, he states: Immunization of rabbits with conjugates in complete Freund’s Adjuvant are carried out by a similar procedure to the one described by Strahilevitz et al, supra. … Thus, these references clearly indicate that selection of semipermeable membranes on the basis of pore size, as suggested by appellant’s specification, was a technique known in the art prior to appellant’s filing date.

Aetna Casualty & Surety Co. v. United States

655 F.2d 1047 · United States Court of Claims · Jun 17, 1981

The implication, of course, is that although such proceeds are clearly to be given to the Secretary, there is no enforceable legal duty to disburse those proceeds. … In those cases, suit was brought against the Secretary of HUD using the limited waiver of sovereign immunity provided by 12 U.S.C. § 1702 .

Squires v. United States

127 Fed. Cl. 352 · United States Court of Federal Claims · Jun 30, 2016

a The record does not clearly indicate where Plaintiffwas during the period ofunauthorized leave between May 3 1, 1970 and September 24, I 970. 5 The United States Nary formerly referred to a "discharge under … [the plaintiffl bears the burden of establishing subject matter jurisdiction by a preponderance of the evidence.").

Diamond Trading Co. v. United States

54 Cust. Ct. 70 · United States Customs Court · Feb 15, 1965

While the testimony of a single competent witness may suffice, he must be qualified, and his testimony must be convincing and not negatived by the samples themselves. United States v. S. S. … The court held that they were not classifiable under paragraph 1021 as floor coverings, stating (p. 111): Thus it is clearly evident that the principal use of the mats is not as floor coverings, as we construe the meaning

Fehrs v. Commissioner

65 T.C. 346 · United States Tax Court · Nov 18, 1975

were designated executrices in the final will lodged with that court, but no estate was opened and no letters testamentary or of administration were granted with respect to decedent in that court, and neither daughter ever qualified … Co., 22 B.T.A. 646, 647 (1931), petitioners must establish, since Edward J. Fehrs was deceased when the petition was filed, that the petition was filed by a fiduciary entitled to institute a case on his behalf.

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. ; ; .

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

P. L. Saddler v. United States

287 F.2d 411 · United States Court of Claims · Mar 1, 1961

Plaintiff began performing the contract within a few days of its execution and June 8, 1951, was established as the contract completion date. … Certain qualifying conditions which accompanied plaintiff’s response bid on the new specifications apparently were disregarded by the defendant.

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.

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.

Acme Breweries v. Commissioner

14 T.C. 1034 · United States Tax Court · May 31, 1950

leveled off to 12.2 gallons in 1938 and 12.5 gallons in 1939, and the California average per capita consumption reached a peak of 12.4 gallons in 1937 and leveled off to 11.3 gallons in 1938 and 11.4 gallons in 1939, thus clearly … (a) General Rule. — In any case in -which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would

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