Case law

O'Brien v. United States

120 Fed. Cl. 85 · United States Court of Federal Claims · Jan 29, 2015

Reviewing the evidence submitted by Colonel O’Brien, the BCNR found that the evidence was insufficient to establish material error or injustice. … Accordingly, when a separation or retirement date has been established, every effort must be made to effect the servicemember’s discharge on that date.

Mayer v. United States

32 Fed. Cl. 149 · United States Court of Federal Claims · Sep 28, 1994

pursuit of this goal will, on occasion, result in periods of relative illiquidity;” that “liquidity is not generally an issue;” and that, whenever a choice was to be made, “returns gained through capital appreciation are clearly … As such, it is insufficient to establish a genuine dispute. See Keebler, 866 F.2d at 1388-89 .

Performance Additives LLC v. United States

705 F. Supp. 3d 1385 · United States Court of International Trade · May 31, 2024

Corp. imports and pays duty on certain “qualifying” petroleum derivatives, and sells or exchanges them with Y Corp., and Y Corp. then acquires a good made with the use of a qualifying article, or … See 19 U.S.C. § 1504 (establishing a statutory time frame for the liquidation of consumption entries and drawback claims).

Marprowear Profit-Sharing Trust v. Commissioner

74 T.C. 1086 · United States Tax Court · Aug 22, 1980

Petitioner was established in connection with the adoption, on April 23, 1968, of a profit-sharing trust by the Marprowear Corp. (corporation). … The plan, of which the trust was a part, was qualified under section 401(a) throughout the taxable years before us. No amendments to the original plan were made.

Bowman v. United States

35 Fed. Cl. 397 · United States Court of Federal Claims · Apr 25, 1996

under the established illegal exaction jurisdiction. … In light of this established component of the Court's jurisdiction, Defendant’s assertion based on Noel v.

Hrdina v. United States

5 Cl. Ct. 17 · United States Court of Claims · Mar 30, 1984

Thus, the evidence, taken as a whole, falls far short of establishing a clear-cut relationship between poor performance of duty and plaintiff’s physical condition. … Aside from a 1967 opinion that plaintiffs torticollis was “psychogenic in origin”, all the medical evidence clearly portrays that disease as a neurological disorder.

Carrier Corp. v. United States

534 F.2d 244 · United States Court of Claims · Jan 28, 1976

Under these circumstances, we cannot conclude that the mere inclusion of these provisions in the contract and the contractor’s use of the allegedly infringing equipment, constitute sufficient evidence to establish the Government … 'Since the contract at issue is for services, the quoted portion of the clause is clearly inapposite. 28 U.S.C. § 1498 (a).

Rodiek v. Commissioner

33 B.T.A. 1020 · United States Board of Tax Appeals · Feb 11, 1936

From them, Bremen appears clearly as the place of domicil. … The fact that his right to possession may have been conditioned upon the bank’s release of the pledge does not qualify his ownership so as to affect his gross estate.

Suriel v. Commissioner

141 T.C. 507 · United States Tax Court · Dec 4, 2013

The parties stipulate that the MSA escrow fund is a qualified settlement fund under section 1.468B–1, Income Tax Regs. … As discussed supra, the MSA documents clearly show that Vibo obligated itself to make the MSA payments.

Jones v. United States

104 Fed. Cl. 92 · United States Court of Federal Claims · Mar 15, 2012

The Judge Clearly ask the Plaintiff did anyone make him any offer, the Plaintiff Public Representative instructs Plaintiff into the Perjury While State Attorney Witness it with no objection. … “While a pro se plaintiff is held to a less stringent standard than that of a plaintiff represented by an attorney, the pro se plaintiff, nevertheless, bears the burden of establishing the Court’s jurisdiction by a preponderance

Allen v. Commissioner

50 T.C. 466 · United States Tax Court · Jun 24, 1968

We think they clearly are not, and hold that petitioner is not entitled to deductions in any amount for payments made to his mother in those years. Decisions will be entered f or Hie respondent. SEC. 73. … as a fit and proper person to have the control and custody of said child. * * * The father’s right to the earnings of a minor child under common-law doctrine has been long established in Pennsylvania.

Douglas J. Smith v. United States

111 Fed. Cl. 740 · United States Court of Federal Claims · Jul 19, 2013

The Tucker Act waives sovereign immunity and grants jurisdiction, but it does not create a substantive cause of action. Jan’s Helicopter Serv., Inc. v. F.A.A., 525 F.3d 1299, 1305–06 (Fed. Cir. 2008). … Similarly, plaintiff seeks to establish Tucker Act jurisdiction over a claim to recover taxes.

DeCleene v. Commissioner

115 T.C. 457 · United States Tax Court · Nov 17, 2000

However, on audit of petitioners’ return, an adjusted basis of $61,331 had been established. … Clearly, the Lawrence Drive property, in both its unimproved and improved states, and the McDonald Street property were like-kind properties within the meaning of sec. 1031(a).

Refaat v. Secretary of Health and Human Services

United States Court of Federal Claims · Apr 15, 2026

In order to qualify for a Table presumption of causation for GBS, a petitioner must establish that she experienced the onset of her symptoms within 3-42 days of the subject flu vaccination, and that she satisfies the criteria … of the petitioner’s immune system that led to a rapid onset of GBS and thus a 1-day onset was appropriate); Shyface v.

C.R. Pittman Construction Co. v. United States

92 Fed. Cl. 20 · United States Court of Federal Claims · Mar 10, 2010

Therefore, only the pumping stations qualify as “permanent work” under its ordinary meaning. … Even though the Court has already held that the ordinary meaning of “part of the permanent work” clearly establishes responsibility on the part of the Plaintiff, the Court will nevertheless address the four other contract

Science Applications International Corp. v. United States

United States Court of Federal Claims · Dec 7, 2022

immunity. … The party must make its initial damages disclosure “within 14 days after the Early Meeting of Counsel,” unless the court establishes a different deadline. Rule 26(a)(1)(C).

SIMS v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Jun 25, 2025

The clinical features of an encephalopathy clearly cannot exist for 24 hours when death occurs before that time.” Ruling at 40. … [that] don’t qualify as SIDS.” Id. at 28–30 (quotation omitted).

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.

United States v. Border Brokerage Co.

66 Cust. Ct. 639 · United States Customs Court · May 27, 1971

We start with the consideration that the affidavits in the record by qualified affiants in the employ of Northern Electric established that it was contemplated that at least two models would be produced, and two were in fact … Clearly, it is impermissible to prorate design and development costs among an indefinite number of units when it is not known how many are contemplated or intended to be produced.

C. Blake McDowell, Inc. v. Commissioner

67 T.C. 1043 · United States Tax Court · Mar 30, 1977

income in excess of earnings and profits meant that such corporation could not mitigate its personal holding company tax liability by making distributions if such distributions exceeded earnings and profits and did not qualify … Nothing in the legislative history indicates that sections 316 and 301 should be accorded an interpretation which would establish an entirely new measuring rod.