Case law

Icon Health & Fitness, Inc. v. Eifit LLC

Trademark Trial and Appeal Board · Apr 1, 2022

Turning, then, to the issue of whether the declarations establish sufficient authentication of the documents, the Board notes that its decision in Moke, 2020 USPQ2d 10400, at *5, established that a party may seek to reopen … labeled and numbered - use separator pages between exhibits and clearly label each exhibit using sequential letters or numbers; and 5) the entire submission should be text-searchable.

Petrini v. United States

19 Cl. Ct. 41 · United States Court of Claims · Dec 13, 1989

Particular care shall be taken to insure that year long positions are clearly required and involvé essential 12 month assignments. … It is defendant’s position that, even if the board extended an offer, it clearly and unequivocally was revoked by both Mr. Doler before plaintiff’s acceptance on April 2, 1987.

O‑F‑A‑S‑

Board of Immigration Appeals · Jul 14, 2020

In an apparent attempt to resolve any confusion about the “under color of law” and “rogue official” standards and whether those standards establish different tests, the Board explained that “under the treaty and its implementing … By immunizing extrajudicial action by low-level officials from the CAT’s scope, a freestanding “rogue official” rule would appear to disqualify much of what the “under color of law” rule might otherwise qualify as “torture

Hikari Sales USA, Inc.

Trademark Trial and Appeal Board · Mar 29, 2019

(citation omitted); In re Mecca Grade Growers, LLC, 125 USPQ2d 1950, 1958 (TTAB 2018) (“These examples [dictionary definitions and industry specific evidence] clearly show the meanings that relevant consumers … Given the term’s highly descriptive nature, Applicant has a higher burden to establish acquired distinctiveness.

Brod v. Commissioner

65 T.C. 948 · United States Tax Court · Feb 11, 1976

But when the threat of criminal prosecution is *953 removed, by the grant of immunity "coextensive with the scope of the privilege against self-incrimination," then testimony may be compelled. See Murphy v. … To the extent the majority opinion is predicated on the supposition of nonexistent facts (i.e., no criminal investigation, no fifth amendment ↩ violation) it is clearly in error.

Information Sciences Corp. v. United States

78 Fed. Cl. 673 · United States Court of Federal Claims · Oct 25, 2007

United States, 67 Fed.Cl. 494, 496 (2005) (maintaining that a qualifying party under the EAJA satisfy net worth limitations). … United States, 226 F.3d 1318, 1321 (Fed.Cir.2000) (“As a waiver of sovereign immunity, the EAJA is interpreted narrowly. But this is not a talisman for permitting the [Gjovemment to avoid liability in all cases.”).

Fort Sill Associates v. United States

183 Ct. Cl. 301 · United States Court of Claims · Mar 15, 1968

Cl. 768 , 381 F. 2d 403 (1967), pointed out that to qualify as a changed condition, the unknown physical condition must be one that could not be reasonably anticipated by the contractor from his study of the contract documents … After the excavation, the entire excavated area clearly became a fill area within the meaning of the specifications.

Aiken Industries, Inc. v. Commissioner

56 T.C. 925 · United States Tax Court · Aug 5, 1971

with the petitioner that Industrias was a “corporation” for purposes of article IX, and that it therefore cannot be disregarded, we do not agree with the petitioner’s conclusion that this factor alone was sufficient to qualify … However, “To say that we should give a broad and efficacious scope to a treaty does not mean that we must sweep within the Convention what are legally and traditionally recognized to be * * * taxpayers not clearly, within

Clifford A. Abrahamsen & Sole K. Abrahamsen v. Commissioner

142 T.C. 405 · United States Tax Court · Jun 9, 2014

Rather, they simply describe her duties and conclude that her ‘‘position with the Mission is clearly diplomatic in nature.’’ … Supp. 472, 474 (S.D.N.Y. 1949) (IOIA ‘‘does not confer general diplomatic status immunity’’ but confers immunity on U.N. officers and employees only

A-E-M

21 I. & N. Dec. 1157 · Board of Immigration Appeals · Jul 1, 1998

DETERMINATION OF THE PRESENCE OF OBJECTIVE FACTS ESTABLISHING A WELL-FOUNDED FEAR OF PERSECUTION That the respondent clearly harbored a well-founded fear of harm from Shining Path guerrillas at … Thus, as argued, he clearly has established a well-founded fear of persecution.

Southern Dredging Corp. v. Commissioner

54 T.C. 705 · United States Tax Court · Mar 31, 1970

The right to this exemption is sometimes qualified in the application of section 269(a), which provides, in pertinent part, as follows: SEO. 269. ACQUISITIONS MADE TO EVADE OR. AVOID INCOME TAX. … [Respondent contends quite ardently that an examination of the record as a whole points quite clearly to the nonbusiness, tax avoidance motives of Richard and Duane Merritt.

FIORELLO v. SECRETARY OF HEALTH AND HUMAN SERVICES

United States Court of Federal Claims · Sep 9, 2024

Oppenheimer’s record includes an impression from a qualified specialist that R.F.’s initial episode was an immune reaction to the vaccine, it is not ultimately strong evidence. As respondent stresses, the fact that Dr. … Conclusion R.F. has clearly suffered and for that he and his family have my sympathy.

Air Carrier Supply Corp. v. United States

44 C.C.P.A. 116 · Court of Customs and Patent Appeals · Apr 4, 1957

the airplanes in the condition they were prior to exportation, namely, airworthy and qualified for flight in the United States. … Clearly, a substantial amount of that material was in the retained galley, toilets and overhead racks. The cabin floor and starboard door need not have been modified for passenger use in this country.

Kind v. Commissioner

54 T.C. 600 · United States Tax Court · Mar 25, 1970

Acting through petitioner, its sole shareholder, the corporation quite clearly intended to, and did, wind up its affairs and distribute its surplus, ceasing all active business on that date. … in control of the corporation to which the assets are transferred; but only if, in pursuance of the plan, stock or securities of the corporation to which the assets are transferred are distributed in a transaction which qualifies

Jaggard v. Commissioner

76 T.C. 222 · United States Tax Court · Feb 12, 1981

To qualify for exempt status under this statute, the Secretary of Health, Education, and Welfare must find that the members of the religious sect or division to which the applicant belongs provide for their dependent members … Admittedly, this mutual aid is a type of insurance but it is clearly not the type of insurance contemplated within the statute’s “private or public insurance” language as that phrase is used in section 1402(h)(1).

Madison Gas & Electric Co. v. Commissioner

72 T.C. 521 · United States Tax Court · Jun 21, 1979

In order to keep operators qualified for their positions, a continuous retraining program is required by the NRC. Retraining does not qualify personnel for promotions or new positions. … of the Secretary, does clearly reflect income.

Hampco Apparel, Inc. v. United States

12 Ct. Int'l Trade 92 · United States Court of International Trade · Jan 28, 1988

At trial, plaintiff presented seven witnesses, five of whom were qualified as experts in the field of design, production, manufacture, marketing and retail sale of apparel. … The testimony at trial clearly shows that the garment at issue herein was readily identifiable as swimwear. 2 Further, the merchandise itself is persuasive evidence as to its use as swimwear. Mast Industries, Inc. v.

American Automobile Ass'n v. Commissioner

19 T.C. 1146 · United States Tax Court · Mar 26, 1953

The evidence and record before us clearly establish that the petitioner’s purpose to engage in business was not merely incidental and subordinate to a main purpose but was in fact a principal purpose. … Supp. 310 , nor in establishing and maintaining the integrity of a local commercial market, Crooks v.

Coors Porcelain Co. v. Commissioner

52 T.C. 682 · United States Tax Court · Jul 28, 1969

We conclude on this record that petitioner has failed to establish either of these facts. … Consequently, the expenditures in question do not qualify for treatment as expenses under section 174(a).

Neuman & Schwiers Co. v. United States

24 C.C.P.A. 127 · Court of Customs and Patent Appeals · Oct 26, 1936

Inc., supra; that the Congress adopted and gave that interpretation and construction its legislative sanction and approval by continuing to use the same term or words in eight succeeding tariff and revenue acts, thereby clearly … Ten witnesses, well qualified, *133 have testified that the imported goods in question were uniformly, definitely, and generally designated as “sauces” at and prior to the passage of the Tariff Act of 1930.